theInstituteforFiscalStudies

The Institute for Fiscal Studies

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The Institute for Fiscal Studies (IFS) is the UK’s leading independent economics research institute. See more

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Frequently asked questions

Q:
Should tax be used to encourage entrepreneurship?
A:
There are reasons to promote entrepreneurship, but low headline tax rates on income from business are poorly targeted at that goal. Overall tax rates on self-employment profits,...
A:
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