Income taxes

Paul Johnson raises questions about manifesto pledges on tax revenues in a piece published in the Times newspaper today.

The Labour Party has proposed abolishing ‘non-dom’ status for people who have lived in the UK for a significant length of time. This Observation sets out what is known, and what is not, about non-doms and the likely effects of Labour’s proposal.

This presentation was presented at the RES conference 2015.

This presentation was given at a workshop on 'Expenditure-based consolidation: experiences and outcomes' organised by the European Commission Directorate-General for Economic and Financial Affairs (DG ECFIN) in Brussels on 20 January 2015.

This presentation was given at the IFS Residential Conference 2014 on 'Taxing remuneration: principles and practice', held at the University of Cambridge on 5-6 September 2014.

In this article for the Financial Times Adviser, Stuart Adam and Carl Emmerson discuss the effectiveness of inheritance tax and consider possible directions for reform.

The Prime Minister David Cameron has announced how the Government proposes to recognise some marriages and civil partnerships in the income tax system. From April 2015 it plans to make up to £1,000 of the income tax personal allowance transferable between adults who are married or in a civil partnership, so long as the higher-income adult is a basic-rate taxpayer. In this observation we briefly discuss this policy and its effects.

Paper given at the event 'The Empirical Foundations of Supply-Side Economics' organised for the Becker Friedman Institute, Chicago.

This presentation was given at the 'Budget Perspectives 2014' conference, held by the Economic and Social Research Institute in Dublin on 25 June.

In a speech in Bedford today, the Leader of the Opposition, Ed Miliband, has proposed reintroducing a 10% income tax rate on a narrow band of income, to be paid for by a new ‘mansion tax’ on residential properties worth more than £2 million. In this observation, IFS researchers explain why there are better alternatives to both of these policies that would have similar distributional effects.

Presentation given at the launch of the IFS Green Budget, 6 February 2013

Article published in the Independent on Sunday, 2 December 2012