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Tax without design: recent developments in UK tax policy

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  • Paul Johnson

    (Institute for Fiscal Studies and 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.

Suggested Citation

  • Paul Johnson, 2014. "Tax without design: recent developments in UK tax policy," IFS Working Papers W14/09, Institute for Fiscal Studies.
    • Handle: RePEc:ifs:ifsewp:14/09
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    File URL: https://www.ifs.org.uk/uploads/publications/wps/wp201409.pdf
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