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IFS proposals: roadmap or hard shoulder?

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As the government searches for structural measures to increase growth, the IFS has suggested that one place it should look is the design of the tax system. The business tax proposals put forward (allowance for corporate equity, abolition of the small profits rate and reform of business rates) provide their own roadmap for reform, but the proposals are beset by practical and political challenges. These reforms are more likely to feature on the hard shoulder of the policy road, than in legislation in the near term, but they nevertheless offer some hope for reform in the future.

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