
Downloads

comm55.pdf
PDF | 4.7 MB
The main conclusions of this report are that tax legislation should be written in plain English, that the Government should publish explanatory memoranda with all Finance Bills, that the project already announced by the Government, to rewrite existing tax legislation in plain English should go ahead as long as it produces worthwhile improvements in understanding, and that in the longer term, primary tax legislation should be drafted in terms of general principles.
Report details
- DOI
- 10.1920/co.ifs.1996.0055
- ISBN
- 978-1-873357-57-6
- Publisher
- IFS
More from IFS
Understand this issue


Inequalities: which ones matter, and what to do about them?
presentation
Paul Johnson gave a talk at the Oxford Martin School where he drew on the extensive work of the IFS Deaton Review of Inequalities.
27 February 2023

One year on from the backlog recovery plan: what next for NHS waiting lists?
report
NHS performance against its plan to clear the backlog of elective care has so far been mixed. We examine when NHS waiting lists could start to fall.
8 February 2023
Policy analysis

Help onto the housing ladder: the role of intergenerational transfers
report
We examine financial help from family to first-time buyers, quantifying this help and studying its role in homeownership and wealth inequalities.
8 December 2023

Housing costs and income inequality in the UK
report
This report sheds light on some of the drivers of changes in housing costs over time for different groups.
17 November 2023

Socio-economic inequality in Scottish education
report
We examine how less affluent students perform compared with their more affluent peers in PISA tests, ahead of the new data release in December 2023.
16 November 2023
Academic research

Social proximity and misinformation: Experimental evidence from a mobile phone-based campaign in India
working paper
We study how social proximity between the sender and the receiver of information shapes the effectiveness of preventive health behaviour campaigns.
7 December 2023

Cost-sharing in medical care can increase adult mortality: Evidence from Colombia
working paper
To our knowledge, this study is the first to show a relationship between cost-sharing and adult mortality risk in a low- or middle-income country.
6 December 2023

The role of privately held firms in income inequality
working paper
We study the role of privately held firms in income inequality in Finland, especially looking at the the role of retained earnings.
29 November 2023