The political economy of tax policy

Published on 20 April 2007

This draft paper forms part of the Mirrlees Review and was presented at the IFS Residential Conference 2007.

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<p><p>This paper looks at the major changes in tax policy in the UK and around the world in the past 25 years and the forces that have shaped these, identifying the international trends and common elements and asking why they have emerged and what lessons can be learned for tax policy generally and for the UK in particular. </p><p></p><p> </p><p></p><p></p> </p><p><em class="bold">PLEASE NOTE</em>: this paper represents draft work in progress. Factual accuracy is not guaranteed, and opinions may not be the fully-formed views of authors. They are posted here to stimulate discussion, and should not be quoted or cited without the authors' permission.</p>

    Authors

    Ian Preston
    Ian Preston

    Research Fellow University College London

    Ian is a Research Fellow of the IFS and a Professor of Economics at UCL. He joined UCL in 1991 and has been attached to the IFS since 1990.

    Luke Sibieta
    Luke Sibieta

    Research Fellow

    Luke is a Research Fellow at the IFS and his general research interests include education policy, political economy and poverty and inequality.

    Report details

    DOI
    10.1920/re.ifs.2024.0799
    Publisher
    IFS

    Suggested citation

    J, Alt and I, Preston and L, Sibieta. (2007). The political economy of tax policy. London: IFS. Available at: https://ifs.org.uk/publications/political-economy-tax-policy (accessed: 15 February 2025).

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