 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
Rowena Crawford, Carl Emmerson and Gemma Tetlow, December 2003,
A survey of public spending in the UK,
IFS Briefing Notes
, BN43
Press release:
Robert Chote, Rowena Crawford, Carl Emmerson and Gemma Tetlow, September 2009,
Loosening public services squeeze requires tax rises or welfare cuts,
IFS Press Releases
Robert Chote, Carl Emmerson and Christine Frayne, November 2003,
Public finance bulletin November 2003,
Public Finance Press Releases
Carl Emmerson and Matthew Wakefield, November 2003,
Stability is needed apart from simplicity,
Investment Week,
Newspaper Articles
Suman Basu, Carl Emmerson and Christine Frayne, November 2003,
An examination of the IFS corporation tax forecasting record,
IFS Working Papers
, W03/21
Robert Chote, Carl Emmerson and Christine Frayne, October 2003,
Public finance bulletin October 2003,
Public Finance Press Releases
Mike Brewer and Carl Emmerson, October 2003,
Two cheers for the Pension Credit?,
IFS Briefing Notes
, BN39
Kim Perren, Sue Middleton and Carl Emmerson, September 2003,
Education Maintenance Allowance Transport Pilots - Quantitative Findings from Year 1 and 2 (2000-2001/2001-2002),
External publications
, Department for Education and Skills
Robert Chote, Carl Emmerson and Christine Frayne, September 2003,
Public finance bulletin September 2003,
Public Finance Press Releases
Robert Chote, Carl Emmerson and Christine Frayne, August 2003,
Public finance bulletin August 2003,
Public Finance Press Releases
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