Tax without design: recent developments in UK tax policy

Paul Johnson ()
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Paul Johnson: Institute for Fiscal Studies and Institute for Fiscal Studies

No W14/09, IFS Working Papers from Institute for Fiscal Studies

Abstract: This paper considers the development of tax policy in the UK over the last decade or so and assesses policy change against a low bar- consistency and coherence. While this government has followed some consistent policies- notably, in some aspects of corporation tax and in increasing the income tax personal allowance- there are few signs of a wider coherent strategy. The same has been true of other recent governments. Many aspects of the system have become more complex. There have been numerous policy reversals. And few of those aspects of the system in most need of reform have been tackled. The need for reform, and a clear strategy for reform, remain as pressing as ever.

Date: 2014-05-13
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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