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The structure and reform of direct taxation

Book
This is the report of a committee chaired by Professor James Meade, whose remit was to make a study of the UK tax system as whole. The IFS asked the Committee to produce a statement of the objectives of taxation, including an assessment of any conflicts between different ojectives; to comment on the present system in the light of these objectives; and to make recommendations for reform.

More on this topic

Presentation
How does the taxation of housing fit into how we analyse other taxes and the tax system as a whole, and what can we conclude about how it should be reformed? This was a Keynote Presentation given at the Tax Research Network Annual Conference, at Aston University and online, on 9 September 2021.
Newspaper article
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External publication
Aligning tax rates between employees and the self-employed would reduce inequity while encouraging entrepreneurial risk-taking, says Stuart Adam, senior research economist at the Institute for Fiscal Studies.
Report
The parts of the UK tax system that dictate how different forms of income are taxed are of central importance and are not fit for purpose.