Downloads
Top incomes and tax policy
PDF | 741.58 KB
What don't we know yet?
PDF | 319.4 KB
Taxing income from business
PDF | 199.24 KB
Taxation of employee remuneration
PDF | 834.04 KB
Pensions tax and high earning employees
PDF | 152.13 KB
Taxation of internationally mobile individuals
PDF | 693.26 KB
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 is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
Arun Advani
Arun is a Research Fellow at IFS, working on tax and on education and diversity.
Helen Miller
Helen joined the IFS in 2007. She has almost two decades of experience analysing UK fiscal policy and providing trusted advice to policymakers.
Andy Summers
Andy Summers is an Associate Professor of Law at the London School of Economics and an Associate of the International Inequalities Institute at LSE.
More from IFS
Understand this issue
Policy analysis
Academic research
