Tax planning: how to match higher taxes with better taxes

Publication type

Report

Series

The Economy 2030 Inquiry

Authors

Publication date

June 15, 2023

Summary:

The UK’s tax take is rising, and is likely to stay high, but the system is not improving. The UK needs a tax strategy to support its economic strategy, using the tax system to boost shared growth. This paper, part of the Economy 2030 Inquiry, describes what a good tax strategy would look like and how to get there.

This paper finds that the tax system has got worse because politicians have not been consistent or honest in recognising that taxes are going up, creating an inefficient and unpredictable system. To improve matters, a good tax system would boost efficiency by taxing externalities and land first, and then maximise and share the proceeds of growth by taxing income and consumption fairly and consistently, whilst maintaining predictability and public support over the long term. The paper shows that a better system is possible by outlining a revenue-neutral package worth around 1 per cent of GDP comprising reforms to business, environmental, income and wealth taxes.

Subjects

Link

https://economy2030.resolutionfoundation.org/reports/tax-planning/

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