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Options for a UK 'flat tax': some simple simulations

Adam, S.; Browne, J.; (2006) Options for a UK 'flat tax': some simple simulations. (IFS Briefing Notes BN72 ). Institute for Fiscal Studies: London, UK. Green open access

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Abstract

This Briefing Note analyses the effects of four possible flat tax systems for the UK: one that flattens the rate structure of income tax only, one that also flattens National Insurance contributions, and two that flatten the combined rate structure of income tax and tax credits (with and without flattening National Insurance contributions as well). In all cases, the tax base is left unchanged. The analysis is conducted for the working-age population only, and in all cases the reforms are designed to be revenue neutral under the strong assumption that people do not change their behaviour in response to the reforms. We examine the effects of the reforms on particular example families and on the overall distributions of income and work incentives.

Type: Report
Title: Options for a UK 'flat tax': some simple simulations
Open access status: An open access version is available from UCL Discovery
Publisher version: http://www.ifs.org.uk/publications/3695
Language: English
UCL classification: UCL > Provost and Vice Provost Offices > UCL SLASH > Faculty of S&HS > Dept of Economics
URI: https://discovery.ucl.ac.uk/id/eprint/14873
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