Garden view

Intertemporal income shifting and taxing owners of closely held companies

Centre for Business Taxation Research Centre

Kate Smith will be giving a seminar based on her paper Intertemporal income shifting and taxing owners of closely held companies.

Kate Smith is a Senior Researcher at the Institute for Fiscal Studies. The paper she is presenting is co-authored with Helen Miller and Thomas Pope. Helen is Deputy Director of the IFS and head of the Tax sector and Thomas is an economist at the IFS.