Follow us
Publications Commentary Research People Events News Resources and Videos About IFS
Home Publications CIOT/IFS Debate: Should the government introduce an online sales tax?

CIOT/IFS Debate: Should the government introduce an online sales tax?

Stuart Adam, Gabby Donald, Nick Lakin and Alasdair McGowan

The government is consulting on whether to introduce an online sales tax to pay for a reduction in business rates. Would that be a good idea? Would it level the playing field between online and offline shopping or would it just be retail Luddism? How might it work in practice? What would be the effects on businesses, consumers and the high street?

The expert panel who discussed these issues included:

  • Stuart Adam - Institute for Fiscal Studies
  • Gabby Donald - KPMG (and Chair, CIOT Indirect Taxes Committee)
  • Nick Lakin - Kingfisher plc
  • Alasdair McGowan - eBay UK
  • Chair: Peter Rayney – President, Chartered Institute of Taxation

Click here to watch the event back, or download Stuart Adam's slides here.

More on this topic

This presentation was given at an LSE Taxation Seminar.
IFS Working Paper W22/10
Reported transfer intentions in response to windfalls suggest that public payments crowd out private transfers, partly accounting for the higher MPCs in the public windfall case.
Journal article
We evaluate the impact of a price floor for alcohol introduced in Scotland in 2018, using a difference-in-differences strategy with England as a control group.
Journal article
We use microsimulation models to study the effects of reduced VAT rates and exemptions on revenues, poverty and inequality. In isolation, reduced VAT rates and exemptions in six LMICs studied are poverty-reducing. They are often expensive in terms of foregone tax revenue, and in all cases richer ...