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Taxing employees, the self-employed and small companies

Book chapter

The UK taxes employees more heavily than people who are sel-employed or who set up companies. This article argues that it is hard to find a coherent question to which reduced tax rates for the self-employed and small companies are the best answer. This article is published in the book 'New Forms of Work' edited by Ed Wallis

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Presentation
This presentation was given at a seminar at the London School of Economics on 19 November 2018.