 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
Robert Chote, Carl Emmerson and Christine Frayne, July 2003,
Public finance bulletin July 2003,
Public Finance Press Releases
Richard Blundell and Carl Emmerson, July 2003,
Fiscal effects of reforming the UK state pension system,
IFS Working Papers
, W03/13
Robert Chote, Carl Emmerson and Christine Frayne, June 2003,
Public finance bulletin June 2003,
Public Finance Press Releases
Robert Chote and Carl Emmerson, June 2003,
Wringing the changes,
Public Finance Magazine,
Newspaper Articles
Carl Emmerson and Matthew Wakefield, June 2003,
Increasing support for those on lower incomes: is the Saving Gateway the best policy response?,
Fiscal Studies, Vol. 24, No. 2, June 2003,
Vol. 24, No. 2, pp.167-195,
Journal Articles
Press release:
Carl Emmerson, August 2003,
Do we need a new Gateway to Saving? ,
IFS Press Releases
Orazio Attanasio and Carl Emmerson, June 2003,
Mortality, health status and wealth,
Journal of the European Economic Association,
Vol. 1, No. 4, pp. 821-850,
MIT Press,
Journal Articles
Previous versions:
Orazio Attanasio and Carl Emmerson, June 2001,
Differential mortality in the UK,
IFS Working Papers
, W01/16
Carl Emmerson and Christine Frayne, June 2003,
Spending wisely?,
Government Opportunities,
Newspaper Articles
Robert Chote, Carl Emmerson and Christine Frayne, May 2003,
Public finance bulletin May 2003,
Public Finance Press Releases
Robert Chote, Carl Emmerson and Christine Frayne, April 2003,
Public finance bulletin April 2003,
Public Finance Press Releases
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