October 23, 2008

The Cost of Complexity

By Lawrence Kay, Nicholas Boys Smith, David Martin; Edited by Natalie Evans

The credit crunch is clearly the most serious and urgent of our current economic problems. However, once stability returns the Government must make the UK tax system fundamentally simpler. To be economically competitive, Britain needs to reduce the burden of tax. The Cost of Complexity sets out in detail the complexity of the British tax system and the malign influence this has on the economy. Expert opinion and experience has been employed to help get to the crux of the complexity in each of the four main areas of taxation in the UK: Personal Taxes (Income taxes and National Insurance); Indirect Taxes (V.A.T. and duties); Corporate Taxes; and Transactional Taxes (Capital Gains, Stamp Duty and Inheritance tax).


Lawrence Kay

Research Fellow - Economics Unit, 2008-2010

Natalie Evans

Deputy Director, 2008-2011

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