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This paper considers what the OTS has achieved to date and what can be learnt about the impact of the OTS on simplification of the tax system. It considers what conclusions can be drawn from the past four years in assessing whether the next government should continue with the OTS and what changes to its operation could be considered.
Authors

Research Fellow
Tracey is self-employed and works with the Tax Law Review Committee at IFS.
Report details
- DOI
- 10.1920/re.ifs.2014.0103
- Publisher
- IFS
Suggested citation
Bowler, T. (2014). The Office of Tax Simplification: Looking Back and Looking Forward. London: IFS. Available at: https://ifs.org.uk/publications/office-tax-simplification-looking-back-and-looking-forward (accessed: 9 December 2023).
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