Downloads
Download presentation
PDF | 503.21 KB
40% of the growth in the UK’s workforce since 2008 has come from people working for their own business. IFS researchers are using administrative tax records to learn more about the self-employed and company owner-managers, including their characteristics, how these groups have been changing in recent years and how they respond to the tax system.
This presentation was given as part of the event 'Self-employment and entrepreneurship: lessons from tax records and challenges for policy'.
Authors
Research Fellow London School of Economics
Kate is an IFS Research Fellow and an Assistant Professor at LSE, interested in public finance, industrial organisation and applied microeconomics.
Presentation details
- Publisher
- IFS
Suggested citation
Smith, K. (2018). 'How do small business owners respond to the tax system?' [Presentation]. London: IFS. Available at: https://ifs.org.uk/publications/how-do-small-business-owners-respond-tax-system (accessed: 23 April 2024).
More from IFS
Understand this issue
Spring Budget 2024: What you need to know
7 March 2024
Spring Budget 2024: the Chancellor’s options
Should we worry about government debt?
11 April 2024
Policy analysis
Recent trends in and the outlook for health-related benefits
19 April 2024
4.2 million working-age people now claiming health-related benefits, could rise by 30% by the end of the decade
19 April 2024
Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain
27 March 2024
Academic research
Intertemporal income shifting and the taxation of business owner-managers
24 January 2024
Insurance, redistribution, and the inequality of lifetime income
2 November 2023
The menopause "penalty"
18 March 2024