Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/282938 
Year of Publication: 
2023
Series/Report no.: 
IFS Report No. R257
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
In April, the UK entered the second year of a six-year freeze in the cash value of income tax thresholds - a policy set to become the single biggest tax-raising measure since the 1970s. This is the latest in a long line of measures (by successive governments) that have hugely increased the scope of higher rates of income tax. In this report, we chart this transformation of the role played by top rates in the UK tax system over a 40-year period.
Subjects: 
Taxes and benefits
Income taxes
Inflation
Labour supply and workforce
Tax
Trends
Persistent Identifier of the first edition: 
ISBN: 
978-1-80103-134-9
Document Type: 
Research Report

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