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Business tax road map

Presentation

This presentation was given at the IFS post-Budget presentation on 17 March 2016.

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This presentation was given at an LSE Taxation Seminar.
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The government is consulting on whether to introduce an online sales tax to pay for a reduction in business rates. Would that be a good idea? How might it work in practice, and what would be the effects on businesses, consumers and the high street?
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The ‘gig economy’ has grown and risen up the policy agenda in recent years. The associated growth in people working through their own businesses and in work happening through platforms highlights difficult questions about when to have boundaries in the tax system and where to put them.