 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, April 2003,
Brown hopes for the best,
Public Finance Magazine,
Newspaper Articles
Robert Chote, Carl Emmerson and Christine Frayne, April 2003,
Brown's defiant optimism may pen him in on future Budgets,
Financial Times,
Newspaper Articles
Carl Emmerson and Matthew Wakefield, April 2003,
Achieving simplicity, security and choice in retirement? An assessment of the government's proposed pensions reforms,
IFS Briefing Notes
, BN36
Robert Chote, Carl Emmerson and Christine Frayne, March 2003,
Public finance bulletin March 2003,
Public Finance Press Releases
James Banks and Carl Emmerson, March 2003,
Public and private pension spending: principles, practice and the need for reform,
in The Economics of Public Spending, D. Miles, G. Myles and I. Preston (eds) Oxford University Press,
Book Chapters
Carl Emmerson, March 2003,
Where has all the investment gone?,
Public Finance Magazine,
Newspaper Articles
Tom Clark and Carl Emmerson, March 2003,
Privatising provision and attacking poverty? The direction of UK pension policy under new Labour,
Journal of Pension Economics and Finance,
Vol. 2, No. 1, pp. 67–89,
Cambridge University Press,
Journal Articles
Robert Chote, Carl Emmerson and Christine Frayne, February 2003,
Public finance bulletin February 2003,
Public Finance Press Releases
Richard Disney, Carl Emmerson and Matthew Wakefield, February 2003,
Ill health and retirement in Britain: a panel data based analysis,
IFS Working Papers
, W03/02
Now published:
Richard Disney, Carl Emmerson and Matthew Wakefield, July 2006,
Ill health and retirement in Britain: a panel data-based analysis,
Journal of Health Economics,
Vol. 25, No. 4 , pp. 621-649, Journal Articles
, Elsevier
Robert Chote, Carl Emmerson and Helen Simpson (eds), January 2003,
The IFS Green Budget 2003,
IFS Commentaries
, C092
, 978-1-903274-29-3
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