A photo of Worcester College, Oxford

This conference, sponsored by CIOT, looked at the taxation of top incomes and asked how the system could be made more rational and effective.

Downloads

Image representing the file: Top incomes and tax policy

Top incomes and tax policy

PDF | 741.58 KB

Image representing the file: What don't we know yet?

What don't we know yet?

PDF | 319.4 KB

Image representing the file: Taxing income from business

Taxing income from business

PDF | 199.24 KB

Image representing the file: Taxation of employee remuneration

Taxation of employee remuneration

PDF | 834.04 KB

Image representing the file: Pensions tax and high earning employees

Pensions tax and high earning employees

PDF | 152.13 KB

Image representing the file: Taxation of internationally mobile individuals

Taxation of internationally mobile individuals

PDF | 693.26 KB

Image representing the file: Connecting tax factors for individuals

Connecting tax factors for individuals

PDF | 271.95 KB

Every two years, IFS holds a residential conference, aiming to facilitate high-level knowledge exchange between practitioners, policymakers and academics on key areas of policy and practice. 2023's conference, sponsored by CIOT and supported by Tax Journal, looked at the taxation of top incomes – broadly the top 1%, from those earning £130,000 a year to those making millions. The aim was to look beyond the political debate over how much to tax high incomes overall, and ask what challenges the current system faces and how it could made more rational and effective.

It addressed questions such as: What do we know about the composition of the top 1% and the tax they pay? How do they respond to taxation? Can the tax system promote entrepreneurship and venture capital in a way that is both effective and seen as fair?

How should different forms of employee remuneration be taxed? Could the tax system deal better with internationally mobile individuals? What can we learn from other countries?

    Authors

    Stuart Adam
    Stuart Adam

    Senior Economist

    Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.

    Arun Advani
    Arun Advani

    Research Fellow University of Warwick

    Arun is a Research Fellow at IFS, an Associate Professor of Economics at the University of Warwick and a Commissioner at the Wealth Tax Commission.

    Carl Emmerson
    Carl Emmerson

    Deputy Director

    Carl, a Deputy Director, is an editor of the IFS Green Budget, is expert on the UK pension system and sits on the Social Security Advisory Committee.

    Helen Miller
    Helen Miller

    Deputy Director

    Helen is Deputy Director of the IFS and Head of the Tax sector.

    Andy Summers
    Andy Summers

    Research Fellow London School of Economics

    Andy Summers is an Associate Professor of Law at the London School of Economics and an Associate of the International Inequalities Institute at LSE.

    Presentation details

    DOI
    10.1920/ps.ifs.2023.0005
    Publisher
    Institute for Fiscal Studies

    Suggested citation

    Adam, S et al. (2023). 'IFS residential conference 2023' [Presentation]. Oxford: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/ifs-residential-conference-2023 (accessed: 8 October 2024).

    More from IFS

    Understand this issue

    Policy analysis

    Academic research

    Working paper cover

    Focal pricing and pass-through

    working paper
    I show that the adoption and extent of focal pricing practices in an industry in general do not lower average pass-through of input cost changes.

    21 August 2024