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What can America learn from the British tax system?

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Author Info
William Gale
Abstract

This paper examines elements of British tax policy and discusses their implications for the US, where several recent proposals would mirror aspects of the British system. These include reducing filing requirements under the individual income tax, indexing capital gains for inflation, cutting mortgage interest deductions, enacting a value added tax, and integrating the corporate and personal income taxes. The paper also discusses implications of the poll tax for tax reform. Britain and America have made different choices involving equity, efficiency, simplicity and other goals. These choices offer the chance to help identify the impact of tax policy.

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Article provided by Institute for Fiscal Studies in its journal Fiscal Studies.

Volume (Year): 18 (1997)
Issue (Month): 4 (November)
Pages: 341-369
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Handle: RePEc:ifs:fistud:v:18:y:1997:i:4:p:341-369

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Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

  1. James Banks & Richard Blundell, 1994. "Taxation and Personal Saving Incentives in the United Kingdom," NBER Chapters, in: Public Policies and Household Savings, pages 57-80 National Bureau of Economic Research, Inc. [Downloadable!]
  2. Timothy Besley & Ian Preston & Michael Ridge, . "Fiscal anarchy in the UK: modelling poll tax noncompliance," Public Policy Discussion Papers 96-02, Economics and Finance Section, School of Social Sciences, Brunel University.
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  3. Orazio Attanasio & James Banks, 1998. "Trends in household saving: a tale of two countries," IFS Working Papers W98/15, Institute for Fiscal Studies.
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Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Georgia Kaplanoglou & David Newbery, 2003. "Indirect Taxation in Greece: Evaluation and Possible Reform," Asia-Pacific Financial Markets, Springer, vol. 10(5), pages 511-533, September. [Downloadable!] (restricted)
    Other versions:
  2. Mike Brewer, 2000. "Comparing in-work benefits and financial work incentives for low-income families in the US and the UK," IFS Working Papers W00/16, Institute for Fiscal Studies. [Downloadable!]
  3. Michael Keen, 1997. "Peculiar institutions: A British perspective on tax policy in the United States," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 371-400, November. [Downloadable!]
  4. Mike Brewer & Paul Gregg, 2001. "Eradicating child poverty in Britain: welfare reform and children since 1997," IFS Working Papers W01/08, Institute for Fiscal Studies. [Downloadable!]
    Other versions:
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