 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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 Using policy reforms to estimate the impact of tuition fees and student aid on university participation
In this work we estimate the impacts of upfront fees and maintenance grants on UK higher education participation. We use cross-sectional LFS data from 1992-2005, which covers a period of great variation in HE finance; including the introduction of upfront fees, and the abolition and subsequent re-introduction of maintenance grants. To control for simultaneity bias - fees and grants depend closely on parental income - we pool the individual-level data to create a pseudo-panel on participation by UK region. We estimate a number of specifications including fixed effects models and a more dynamic approach. We find a significant negative impact of up-front fees on participation, and a positive impact of grants.
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