Downloads
comm79.pdf
PDF | 5.35 MB
In this report, the Committee presents its recommendations for the creation of a unified tax tribunals system to cover all taxes. It does so against the background of the comments that it received on its first Report, which are extensively summarised in the Appendix. The Committee urges the Lord Chancellor's Department to act upon its recommendations and implement the proposed new tribunal system by 2002.
Report details
- DOI
- 10.1920/co.ifs.1999.0079
- ISBN
- 978-1-873357-94-1
- Publisher
- IFS
More from IFS
Understand this issue
Where next for the state pension?
13 December 2023
Social mobility and wealth
12 December 2023
Autumn Statement 2023: IFS analysis
23 November 2023
Policy analysis
Exposure to air pollution in England, 2003–23
We set out how air pollution (PM2.5) has changed across England and explore inequalities by ethnicity, income deprivation, region and age.
6 December 2024
The effect of Sure Start on youth misbehaviour, crime and contacts with children’s social care
This report studies the impact of Sure Start, which supported families of under-5s, on children’s behaviour, youth offending and social care contacts.
23 October 2024
Options for the 2024 Spending Review and beyond
We examine the challenges facing public services and the Chancellor’s public spending options at the forthcoming Budget and Spending Reviews.
10 October 2024
Academic research
Individual welfare analysis: Random quasilinear utility, independence and confidence bounds
We introduce a novel framework for individual-level welfare analysis.
13 December 2024
Inference for parameters identified by conditional moment restrictions using a generalized Bierens maximum statistic
Building on Bierens (1990), we propose penalized maximum statistics and combine bootstrap inference with model selection.
13 December 2024
Policy choice in time series by empirical welfare maximization
This paper develops a novel method for policy choice in a dynamic setting where the available data is a multi-variate time series.
13 December 2024