Direct personal taxes are the UK government’s biggest source of revenue: income tax and National Insurance contributions alone account for more than two pounds of every five that the government raises. IFS researchers have studied many aspects of personal taxes, ranging from the likely revenue effects of changing the top rate of income tax to the prospects for integrating income tax with National Insurance and how the tax system recognises families.
Contact IFS on 020 7291 4800 or mailbox@ifs.org.uk