Tom Clougherty is Research Director & Head of Tax at the Centre for Policy Studies. His work focuses on pro-growth tax and regulatory reform, as well as the UK’s international competitiveness. Tom's CPS publications include Make Work Pay: A New Agenda for Fairer Taxes, A Framework for the Future: Reforming the UK Tax System, and Why Choose Britain? Tom was previously executive director of the Adam Smith Institute, before moving to the US to become managing editor at the Reason Foundation, and then editorial director in the Cato Institute’s Centre for Monetary and Financial Alternatives.