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implementation.pdf
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<p><p><p>This paper addresses, from a theoretical and empirical perspective, the practical issues that arise in the operation of a modern tax system, with particular attention to the UK tax system. </p><p></p><p></p><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
![Jonathan Shaw](/sites/default/files/styles/square_desktop/public/2022-07/Jonathan_Shaw.jpg?itok=G41UePIT)
Research Fellow Financial Conduct Authority
Jonathan is a Research Fellow at the IFS and a Technical Specialist in the Economics Department at the Financial Conduct Authority.
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
University of Michigan
![Person graphic](/sites/default/files/styles/square_desktop/public/2022-06/IFS-person-graphic.png?itok=hWCtTSrz)
Chartered Institute of Taxation
Report details
- Publisher
- IFS
Suggested citation
J, Shaw and J, Slemrod and J, Whiting. (2007). Tax implementation in the United Kingdom. London: IFS. Available at: https://ifs.org.uk/publications/tax-implementation-united-kingdom (accessed: 30 June 2024).
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