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Where do taxes come from?

Helen Miller
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Where do taxes come from? Helen Miller, Associate Director of the Institute for Fiscal Studies, answers this commonly asked question.

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Briefing note
Labour’s proposed income tax rises for high-income individuals
labours_proposed_income_tax_rises_for_high_income_individuals
Briefing note
Who does and doesn’t pay taxes?
This briefing note summarises new research on which types of people under-report the taxes they owe, and what effects audits have on government revenue.
IFS Working Paper W17/24
The dynamic effects of tax audits
Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for individual income taxpayers.
Briefing note
Tax revenues: where does the money come from and what are the next government’s challenges?
tax_revenues_where_does_the_money_come_from_and_what_are_the_next_governments_challenges
Presentation
Business taxes
Newspaper article
Unpicking the tax lock
An article written for The House Magazine.
Briefing note
What’s been happening to corporation tax?
whats_been_happening_to_corporation_tax
Newspaper article
So many choices – but none is easy
IFS Director Paul Johnson writes in The Times.
Observation
Labour’s reversal of corporate tax cuts would raise substantial sums but comes with important trade-offs
labours_reversal_of_corporate_tax_cuts_would_raise_substantial_sums_but_comes_with_important_trade_offs