IDEAS home Printed from https://ideas.repec.org/a/taf/bushst/v61y2019i7p1222-1235.html
   My bibliography  Save this article

Incentives, inequality and taxation: The Meade Committee Report on the Structure and Reform of Direct Taxation (1978)

Author

Listed:
  • Martin Chick

Abstract

The publication in 1978 of a report on The Structure and Reform of Direct Taxation by a committee headed by the economist James Meade marked the first fundamental study of the UK tax system commissioned by the Institute for Fiscal Studies. Many of its main recommendations centred around a shift away from taxing income and towards taxing expenditure. Tax incentives to save and reductions in marginal rates of income tax were designed to improve incentives to earn and to invest income. Such a shift characterised the UK tax system from 1979, albeit without acknowledging the work of the Meade Committee.

Suggested Citation

  • Martin Chick, 2019. "Incentives, inequality and taxation: The Meade Committee Report on the Structure and Reform of Direct Taxation (1978)," Business History, Taylor & Francis Journals, vol. 61(7), pages 1222-1235, October.
    • Handle: RePEc:taf:bushst:v:61:y:2019:i:7:p:1222-1235
    DOI: 10.1080/00076791.2018.1456531
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/00076791.2018.1456531
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/00076791.2018.1456531?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:bushst:v:61:y:2019:i:7:p:1222-1235. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/FBSH20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.