Downloads

bn09.pdf
PDF | 774.28 KB
This document provides an overview of the UK tax system, describing how each of the main taxes works and setting their current state into a historical context going back to 1979.
Authors

Thomas Pope

Associate Director
Tom is an Associate Director at the IFS and Head of the Income, Work and Welfare sector.
Report details
- DOI
- 10.1920/bn.ifs.2000.0009
- ISBN
- 978-1-909463-68-4
- Publisher
- IFS
Suggested citation
Pope, T and Waters, T. (2016). A survey of the UK tax system. London: IFS. Available at: https://ifs.org.uk/publications/survey-uk-tax-system (accessed: 21 March 2025).
More from IFS
Understand this issue

How is tax damaging the housing market?
We discuss how taxes like capital gains, stamp duty, and council tax impact the housing market, affecting affordability, renting, and homeownership.
18 December 2024

What is this government’s ‘theory of growth’? Nobody knows
"Shifting the performance of an entire economy requires a long-term, consistent and persistent direction." Paul Johnson writes for the Times.
20 January 2025

Why did the French Budget fail to pass?
France’s failed budget highlights fundamental challenges with public debt, slow growth, and the need for significant reforms.
12 December 2024
Policy analysis

Scottish council tax: ripe for reform
Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what would the effects be?
12 February 2025

How can policy boost productivity growth?
At this policy conference, four panels of experts will give their perspectives and recommendations on four key areas of the UK’s productivity problem.

A look ahead to the 2025 Spring Forecast
What are the Chancellor’s options if – and it is very much an if – the upcoming Spring Forecast puts her on track to miss her fiscal targets?
6 March 2025
Academic research

Tax preferences and housing affordability: Exploration using a life-cycle model
We present a dynamic life-cycle model of demand for housing, including owner occupied housing, investment property and liquid assets.
21 October 2024

Tax evasion and the contribution-benefit link: the case of maternity benefits
This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary.
18 December 2024

Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries
We show that how countries disburse tax credits matters for economic incidence by exploiting reform to the disbursement of child benefits in Argentina
22 October 2024