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Our goal at the Institute for Fiscal Studies is to promote effective economic and social policies by better understanding how policies affect individuals, families, businesses and the government's finances.

Benefit cuts: where might they come from?

The Conservatives’ victory in the general election means that we should shortly find out how they will find the additional benefit cuts to which they have committed. This observation, funded by the Joseph Rowntree Foundation, briefly summarises previous IFS analysis of the context for these choices and the kinds of options that are on the table.

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Evolving views of the taxation of saving

Alan Auerbach, IFS International Research Fellow and Professor of Economics and Law at Berkeley, University of California, writes following a special session that was held at the Royal Economic Society conference 2015. The session looked at how thinking about the taxation of saving has changed over time, helped by contributions such as a 1980 Economic Journal paper by Anthony Atkinson and Agnar Sandmo, “Welfare Implications of the Taxation of Savings”.

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The changing characteristics of UK disability benefit recipients

An Observation article summarises the findings of new IFS research on recent trends in those receiving out of work disability benefits. Over time, an increasing proportion of these recipients is: younger rather than older, female rather than male, and claiming benefits due to a mental or behavioural health problem rather than a physical one.

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