 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.
Resources for schools and students.
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Carl is Deputy Director of the Institute for Fiscal Studies and programme director of their work on direct taxes and welfare. He is an editor of the annual IFS Green Budget. His recent research includes analysis of the impact of the financial crisis and association recession, and the Government's response, on the UK's public finances. He has examined the effect of UK pension reforms on the public finances, retirement behaviour, labour market mobility, incentives to save and inequality, and has evaluated the large scale pilots of the Education Maintenance Allowance, the Pathways-to-Work reforms to incapacity benefits and the Saving Gateway matched savings vehicle. He has previously served as a specialist advisor to the House of Commons Work and Pensions Select Committee. 
All available publications
Carl Emmerson and Christine Frayne, November 2004,
Are the (fiscal) rules made to be broken?,
Whitehall and Westminster World,
Newspaper Articles
Robert Chote, Carl Emmerson and Christine Frayne, October 2004,
Public finance bulletin October 2004,
Public Finance Press Releases
Carl Emmerson and Matthew Wakefield, September 2004,
Analysis of the Liberal Democrats' Citizen's Pension,
IFS Press Releases
Robert Chote, Carl Emmerson and Christine Frayne, September 2004,
Public finance bulletin September 2004,
Public Finance Press Releases
Robert Chote, Carl Emmerson and Christine Frayne, August 2004,
Public finance bulletin August 2004,
Public Finance Press Releases
Carl Emmerson and Sarah Love, July 2004,
No pain, no efficiency gain,
Public Finance Magazine,
Newspaper Articles
Robert Chote, Carl Emmerson and Christine Frayne, July 2004,
Public finance bulletin July 2004,
Public Finance Press Releases
Robert Chote, Carl Emmerson, Christine Frayne and Sarah Love, July 2004,
Challenges for the 2004 Spending Review,
IFS Briefing Notes
, BN50
Press release:
July 2004,
Spending Review 2004,
IFS Press Releases
Robert Chote, Carl Emmerson and Christine Frayne, June 2004,
Public finance bulletin June 2004,
Public Finance Press Releases
James Banks, Carl Emmerson and Zoë Oldfield, June 2004,
Not so brief lives: longevity expectations and wellbeing in retirement,
External publications
, Economic and Social Research Council
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