The Tax After Coronavirus (TACs) project looks at how tax should be reformed to shape the society that people will desire after the coronavirus crisis is over. It seeks to reflect the new awareness of relationships in society that the crisis has created. The series was originally published on the Tax Research UK blog from April 2020 onwards.

The aim of the project is twofold. First, it explains why the coronavirus crisis does not give rise to a need for tax increases in 2020.

Second, and more importantly, the project explains that despite the fact that overall tax increases are not needed at present the UK does need a radical transformation of its tax system to assist recovery from the coronavirus crisis. This second part of the project explores and explains the ways in which tax can be used to help create transformation in society. It does this by:

  • Explaining the role of tax in the economy and society;
  • Exploring the ways in which existing UK tax rules do not meet the needs of society;
  • Explaining what reforms can help achieve those aims, with an emphasis on what is easiest to achieve quickly, with enough details being supplied to make sure that the ideas can be readily understood;
  • Linking the themes together to make a cohesive plan for a new tax system that will help shape society AC (after coronavirus).