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This paper considers the development of tax policy in the UK over the last decade or so and assesses policy change against a low bar- consistency and coherence. While this government has followed some consistent policies- notably, in some aspects of corporation tax and in increasing the income tax personal allowance- there are few signs of a wider coherent strategy. The same has been true of other recent governments. Many aspects of the system have become more complex. There have been numerous policy reversals. And few of those aspects of the system in most need of reform have been tackled. The need for reform, and a clear strategy for reform, remain as pressing as ever.
Authors
Director
Paul has been the Director of the IFS since 2011. He is also currently visiting professor in the Department of Economics at University College London.
Working Paper details
- DOI
- 10.1920/wp.ifs.2014.1409
- Publisher
- Institute for Fiscal Studies
Suggested citation
Johnson, P. (2014). Tax without design: recent developments in UK tax policy. London: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/tax-without-design-recent-developments-uk-tax-policy (accessed: 19 April 2024).
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