Property taxes

Using property prices from Q1 2022, this note partially updates analysis of council tax reform in Wales originally published in 2020.

The source of top incomes, who gets them and how they are taxed is important for understanding inequalities. How have top incomes and their source been changing over time? Who is in the top 1% - are they employees, or business owners or rentiers? How much tax do the top pay and should they pay more?

How does the taxation of housing fit into how we analyse other taxes and the tax system as a whole, and what can we conclude about how it should be reformed? This was a Keynote Presentation given at the Tax Research Network Annual Conference, at Aston University and online, on 9 September 2021.

The ‘gig economy’ has grown and risen up the policy agenda in recent years. The associated growth in people working through their own businesses and in work happening through platforms highlights difficult questions about when to have boundaries in the tax system and where to put them.

The tax system discourages employment, investment and risk-taking. It needs reform, say Stuart Adam and Helen Miller.

Presentation of "Tax Evasion and the Minimum Wage" at the OECD Economics Department.

At this event we discussed findings from a new report, funded by the Nuffield Foundation, which sets out the problems with the current tax treatment of business owners’ incomes and investment and discusses how the government could take practical steps towards fixing them.

This presentation was given at a seminar at the London School of Economics on 19 November 2018.

This presentation is one of a series on the economics of tax policy.

This presentation is one of a series on the economics of tax policy.

This presentation is one of a series on the economics of tax policy.

This presentation is one of a series on the economics of tax policy.