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Simplifying the formal structure of UK income tax

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Author Info
Julian McCrae (Institute for Fiscal Studies)
Abstract

The tax system in the UK has developed through numerous ad hoc changes to its structure. This has resulted in a situation where the way in which the tax system is described does not readily correspond to the marginal rate schedule actually faced by taxpayers. This paper outlines the connection between the formal description of the tax system and the marginal rate schedule faced by taxpayers. It argues that the operation of the tax system would be greatly clarified if it were described explicitly in terms of its marginal rate schedule.

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File URL: http://www.ifs.org.uk/fs/articles/fsmccrae.pdf
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Publisher Info
Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 18 (1997)
Issue (Month): 3 (August)
Pages: 319-334
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Handle: RePEc:ifs:fistud:v:18:y:1997:i:3:p:319-334

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Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search, Learning, and Information

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