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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All available publications
Kim Scharf and Sarah Smith, May 2010,
The price elasticity of charitable giving: does the form of tax relief matter?,
IFS Working Papers
, W10/07
Perroni, C and Kim Scharf, January 2001,
Tiebout with politics: capital tax competition and constitutional choices,
Review of Economic Studies,
Vol. 68, p.133-154,
Journal Articles
Kim Scharf, January 2001,
Can international capital tax evasion explain the foreign tax credit puzzle?,
Canadian Journal of Economics,
Vol. 34, p.465-480,
Journal Articles
Carlo Perroni and Kim Scharf, August 2000,
Tiebout with politics: capital tax competition and jurisdictional boundaries,
IFS Working Papers
, W97/10
Kim Scharf, January 2000,
Why are tax expenditures for giving embodied in fiscal constitutions?,
Journal of Public Economics,
Vol. 75, p.365-387,
Journal Articles
Kim Scharf, December 1999,
Tax incentives for extraction and recycling of basic materials in Canada,
Fiscal Studies, Vol. 20, No. 4, December 1999,
Vol. 20, No. 4, pp. 451-477,
Journal Articles
Amrita Dhillon, Carlo Perroni and Kim Scharf, August 1997,
Implementing tax co-ordination,
IFS Working Papers
, W97/12
Kim Scharf, August 1997,
International capital tax evasion and the foreign tax credit puzzle,
IFS Working Papers
, W97/11
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