![IFS WP2021/49 Intertemporal income shifting and the taxation of business owner-managers](/sites/default/files/styles/portrait/public/2022-06/WP202149-Intertemporal-income-shifting-and-the-taxation-of-business-owner-managers.jpg?itok=9TWXGyFq)
ESRC-HMRC Tax Administration Centre
Showing 1 - 6 of 6 results
![IFS WP2021/49 Intertemporal income shifting and the taxation of business owner-managers](/sites/default/files/styles/portrait/public/2022-06/WP202149-Intertemporal-income-shifting-and-the-taxation-of-business-owner-managers.jpg?itok=9TWXGyFq)
![London skyscrapers](/sites/default/files/styles/3_2_desktop/public/2022-08/London-skyscrapers.jpg?itok=qiz7oIgO)
![Journal graphic](/sites/default/files/styles/portrait/public/2022-06/IFS-journal-graphic.png?itok=H2wvbfa9)
![News graphic](/sites/default/files/styles/3_2_desktop/public/2022-06/IFS-news-graphic.png?itok=s0Yi98c8)
![Publication graphic](/sites/default/files/styles/portrait/public/2022-06/IFS-publication-graphic.png?itok=QoQz8AN4)
![Working paper graphic](/sites/default/files/styles/portrait/public/2022-06/IFS-working-paper-graphic.png?itok=1DYCazP5)
13 December 2021
The richest members of our society get a lot of attention. Much of the public conversation about economic inequality is concerned with, loosely, the top 1%, how different they are from the rest, how they got to where they are, and what – if anything – policy should do about it. This briefing note uses data from HMRC’s income tax records to document some key facts about the highest-income people in the country.
6 August 2019
6 July 2018
This briefing note summarises new research on which types of people under-report the taxes they owe, and what effects audits have on government revenue.
26 October 2017
Understanding tax non-compliance and the effectiveness of strategies to tackle it is crucial for a modern tax authority. In this paper we study how and why audits impact reported tax in the years after audit - the dynamic effect - for individual income taxpayers.
26 October 2017