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Journal article

Horizontal equity and the taxation of employed and self-employed workers

Abstract:

The schedular system of income tax in the UK frequently comes under attack, not least in relation to the distinctions it draws between the tax treatment of the employed and the self-employed. However, on examination, it appears that non-schedular systems of taxation share both these distinctions and the difficulties that arise from them, albeit to varying degrees. The division between employed and self-employed is also problematic for social security systems. These difficulties are found, to ...

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Authors


Freedman, J More by this author
Chamberlain, E More by this author
Journal:
Fiscal Studies
Volume:
18
Issue:
1
Pages:
87-118
URN:
uuid:badf1860-613f-4852-86a1-378c721838e2
Source identifiers:
478540
Local pid:
pubs:478540
Keywords:

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