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Commentary: all content

Showing 101 – 120 of 1161 results

Britain’s economically damaging tax system is now indefensible

Comment

"In remembering Lord Lawson, it is surely his 1988 Budget which will stand as his defining moment as chancellor." Paul Johnson writes in The Telegraph

5 April 2023

Lower oil and gas prices set to hit Scotland’s underlying public finances

Comment

Scotland’s underlying fiscal position is set to improve by much less than expected last year, as oil and gas prices fall back.

3 April 2023

The long view: how tax expenditures affect revenue over multiple years

Comment

Timing differences (loss carry-forward and accelerated depreciation) mean that tax expenditures can have long-lasting effects.

29 March 2023

Raising the state pension age risks trapping millions in poverty

Comment

"Exactly when next to raise the pension age is a matter of judgment and trade-offs." Paul Johnson writes for the Times.

27 March 2023

The planned increase in the state pension age from 67 to 68

Comment

There are reports that the government will no longer increase the state pension age between 2037-39. We examine the key considerations for this delay.

25 March 2023

Inequality fell in the first two years of the pandemic as middle- and high-income households became worse off

Comment

Declining real incomes for middle- and high-income households, together with a rise for poorer households, led to a reduction in income inequality.

23 March 2023

Increasing the adoption of safe sanitation infrastructure: Evidence from India

Comment

Labeled microcredit loans increase the take-up of safe toilets, but take-up and conversion are influenced by intra-household gender differences.

22 March 2023

Falling employment and worsening health in the UK: connected or distinct trends?

Comment

Increasing economic inactivity and worsening health are concerning trends, but they look like distinct issues.

22 March 2023

Three key takeaways from our TaxDev Tax Expenditures Workshop

Comment

Tax expenditure reporting is vital but challenging – this briefing covers three key takeaways from a recent workshop on the topic.

17 March 2023

How a tax exemption can increase revenues

Comment

Tax exemptions must surely reduce revenues, right? This briefing explains why that’s not always true for VAT.

17 March 2023

How is the world tackling tax avoidance by multinational companies?

Comment

How can multinational companies be made to pay taxes? How effective will these efforts be?

17 March 2023

Spring Budget 2023 response

Comment

An initial response to the Spring Budget 2023 from IFS researchers

15 March 2023

Effective tax rates and firm size

Comment

There is a general perception that firms pay less tax than the statutory tax rates would suggest

14 March 2023

At last, we are back to a normal budget, but don’t expect many treats

Comment

"A stagnant economy leaves little room for either more spending or less tax." Paul Johnson writes for the Times ahead of Wednesday's Spring Budget.

13 March 2023

Freeports and Investment Zones – what sorts of things should we consider when assessing whether they are good policy?

Comment

We discuss the economic issues central to whether Freeports and Investment Zones are a good idea.

10 March 2023

Woman at early years school with children

Early years and childcare in England: Public spending, private costs, and the challenges ahead

Comment

With speculation the Budget will include reforms to help with the cost of childcare, this briefing brings together the latest evidence on the issue.

8 March 2023

New data show signs of over 50s returning to the workforce

Comment

New data from the end of 2022 show an uptick in 50- to 64-year-olds returning to the workforce.

2 March 2023

The fiscal backdrop to Spring Budget 2023

Comment

How might recent economic developments affect the outlook for the public finances, and what does this mean for the Chancellor’s options at the Budget?

28 February 2023