 Facts and figures about UK taxes, benefits and public spending.
Analysing government fiscal forecasts and tax and spending.
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.
Find out where you are in the income distribution.
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Mike Brewer is a Research Fellow at the Institute for Fiscal Studies and Professor of Economics at the University of Essex. He is also Director of an ESRC-funded National Centre for Research Methods Node called "Programme Evaluation for Policy Analysis" based at IFS and cemmap. His main interests are in the design and impact of welfare reforms, and the way the tax and benefit system affects families with children. Within this broad area, he has analysed the generosity of the tax and benefit system for families with children, and the impact of the same on work incentives. He took part in a major evaluation of working families' tax credit, examining its impact on labour supply and take-up, and more recently has evaluated the labour market impact of In Work Credit. Other research has looked at fertility and public policy, how women's labour market behaviour changes after they have children, and trends in childcare use. He has an interest in measuring poverty and living standards, and has closely followed the current government's ambition to eradicate child poverty. He studied economics at the universities of Cambridge and Bristol and he has worked at HM Treasury, the Institute for Fiscal Studies and the Institute for Economic and Social Research, University of Essex. 
All available publications
Mike Brewer and Andrew Shephard, November 2004,
Labour's tax credit changes encourage lone parents to work, but discourage many potential second earners,
IFS Press Releases
Mike Brewer and Gillian Paull, July 2004,
Families and Children Strategic Analysis Programme (FACSAP) Reviewing approaches to understanding the link between childcare use and mothers' employment,
External publications
, Department for Work and Pensions
Mike Brewer, March 2004,
Will the government hit its child poverty target in 2004-05?,
IFS Briefing Notes
, BN47
Mike Brewer, Alissa Goodman, Michal Myck, Jonathan Shaw and Andrew Shephard, February 2004,
Poverty and inequality in Britain: 2004,
IFS Commentaries
, C096
, 978-1-903274-37-8
Mike Brewer, February 2004,
Child poverty and tax credit changes: a note for the Work and Pensions Select Committee,
External publications
Stuart Adam and Mike Brewer, January 2004,
Supporting families: the financial costs and benefits of children since 1975,
88 pp.,
Policy Press and Joseph Rowntree Foundation,
Books
Mike Brewer, December 2003,
Estimating models of benefit take-up,
External publications
, Inland Revenue
Mike Brewer, Alan Duncan, Andrew Shephard and María José Suárez, December 2003,
Did Working Families' Tax Credit work? Analysing the impact of in-work support on labour supply and programme participation,
External publications
, Inland Revenue
Mike Brewer, December 2003,
What do the child poverty targets mean for the child tax credit? An update,
IFS Briefing Notes
, BN41
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