1、lnstitute for Fiscal StudiesTax Law Review Commit ee TLRC Report Bill Dodwell Patricia Mock Sally Campbell Thresholds in the tax system:Policy andadministrative considerations 1 1 Thresholds in the tax system:Policy and administrative considerations Thresholds in the tax system:Policy and administra

2、tive considerations This discussion paper was written for the Tax Law Review Committee by Bill Dodwell,Patricia Mock and Sally Campbell.The Committee has authorised its publication to inform and promote debate in this area.The views expressed do not necessarily represent the views of the Committee.T

3、he Institute for Fiscal Studies has no corporate views.For a list of the TLRCs sponsors,see https:/ifs.org.uk/tax-law-review-committee The Institute for Fiscal Studies,February 2024 ISBN 978-1-80103-167-7 Acknowledgements There are many people who participated in discussions with the authors and hel

4、ped inform this discussion paper.Our thanks go to everyone who made time to discuss the issues highlighted in the paper.Particular thanks go to Rachel McEleney of Deloitte for her range of comments on the draft paper.HMRC provided certain data included in the paper,under the Freedom of Information A

5、ct.The paper has also drawn on work undertaken by the Office of Tax Simplification and by the Institute for Fiscal Studies.The paper and its recommendations remain the responsibility of the authors.The Institute for Fiscal Studies,February 2024 2 2 Thresholds in the tax system:Policy and administrat

6、ive considerations The Tax Law Review Committee Chair Judith Freedman Emeritus Professor of Tax Law and Policy,University of Oxford Secretary David Tipping Pupil,Field Court Tax Chambers Members Paul Aplin Formerly President,ICAEW and formerly partner,A C Mole Charlotte Barbour Director of Regulator