Downloads

budget2015_sa.pdf
PDF | 183.1 KB
Presented at the IFS Post-Budget Briefing 2015 on 19th March, 2015.
Listen to the recording of the presentation with accompanying slides.
Authors

Senior Economist
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
Presentation details
- DOI
- 10.1920/ps.ifs.2024.0677
- Publisher
- IFS
Suggested citation
Adam, S. (2015). 'Pensions, savings and business taxation' [Presentation]. London: IFS. Available at: https://ifs.org.uk/publications/pensions-savings-and-business-taxation (accessed: 17 July 2025).
More from IFS
Understand this issue

The Spring Budget explained
16 March 2023

Taxes could be cut within broader reforms
2 November 2023

At last, we are back to a normal budget, but don’t expect many treats
13 March 2023
Policy analysis

Enlisting consumers in tax enforcement: a policy review
This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance compliance and raise revenue.
31 March 2025

Full expensing and the corporation tax base
6 October 2023

Long-term costs of full expensing much lower than official estimates suggest
6 October 2023
Academic research

Effective tax rates, firm size and the global minimum tax
We document new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries.
24 March 2025

Fiscal Studies, Volume 44, Issue 1
20 March 2023

Empirical evidence on the global minimum tax: What is a critical mass and how large is the substance-based income exclusion?
This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2.
20 March 2023