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The structure and reform of direct taxation

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.

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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.
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.
IFS Working Paper W19/31
The UK taxes business income at much lower rates than employment income. In this paper we describe the problems caused by that differentiation and assess the main arguments used to defend it. We summarise the Mirrlees Review’s proposals for radical reform that would align tax rates across legal ...