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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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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.
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