Tax and employment status: myths that are endangering sensible tax reform

The Tax Law Review Committee (TLRC) and the Institute for Fiscal Studies have made many contributions to the debate on tax and employment status. The TLRC first reported on the topic in 2001.  This was developed in work done for the Mirrlees Review.  More recently, the IFS 2017 Green Budget report returned to the subject and work is continuing in this area. We do not rehearse all the arguments in these papers in this note but aim to address some specific myths which we believe need to be dispelled.


Judith Freedman and Helen Miller