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Home Publications Inheritance tax: should it be reformed or abolished?

Inheritance tax: should it be reformed or abolished?

Newspaper article

In this article for the Financial Times Adviser, Stuart Adam and Carl Emmerson discuss the effectiveness of inheritance tax and consider possible directions for reform.

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Dimensions of Tax Design volume one of the Mirrlees Review, is a collection of papers from high profile researchers analysing the different aspects and characteristics of the tax system. This expert evidence informs the conclusions of the review in Tax by Design, which recommends how the tax system ...
Tax by Design is the final report from the Mirrlees Review. We present a picture of coherent tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it ...