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Where do taxes come from?

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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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IFS Working Paper W17/24
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
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.
Newspaper article
An article written for The House Magazine.
Newspaper article
IFS Director Paul Johnson writes in The Times.