Changing tax for the self-employed
Abstract
The government’s overhaul of the direct tax system, including the 1984 reforms to the Corporation Tax, the introduction of Independent Taxation and in 1993, the introduction of ‘pay and file’ for companies, has so far left the taxation of the self-employed relatively untouched. Despite many criticisms of the system, including more recently the Keith Committee report (1983) and the Public Accounts Committee of the House of Commons (1976), it is only now that the government has considered reforming the income tax system as it relates to the self-employed, with the publication of a consultative document, A Simpler System for Taxing the Self-Employed, (Inland Revenue, 1991a). At the heart of the proposals is reform of the ‘preceding year basis of assessment’ (PY basis), introduced by Winston Churchill in 1926, itself then billed as a ‘simplification’ of the system.Download Info
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.Bibliographic Info
Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.
Volume (Year): 14 (1993)
Issue (Month): 1 (February)
Pages: 107-126
Contact details of provider:
Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
Phone: (+44) 020 7291 4800
Fax: (+44) 020 7323 4780
Email:
Web page: http://www.ifs.org.uk
More information through EDIRC
Order Information:
Postal: The Institute for Fiscal Studies 7 Ridgmount Street LONDON WC1E 7AE
Email:
Related research
Keywords:References
No references listed on IDEASYou can help add them by filling out this form.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.Cited by:
- Blow, L & Preston, I, 2002.
"Deadweight loss and taxation of unearned income: evidence from tax records of the UK self-employed,"
Open Access publications from University College London
http://discovery.ucl.ac.u, University College London.
- Laura Blow & Ian Preston, 2002. "Deadweight loss and taxation of earned income: evidence from tax records of the UK self-employed," IFS Working Papers W02/15, Institute for Fiscal Studies.
Lists
This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.Statistics
Access and download statisticsCorrections
When requesting a correction, please mention this item's handle: RePEc:ifs:fistud:v:14:y:1993:i:1:p:107-126For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Stephanie Seavers).
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.