 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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.
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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, Christine Frayne and Alissa Goodman, January 2002,
How much would it cost to increase UK health spending to the European average?,
IFS Briefing Notes
, BN21
Andrew W Dilnot and Carl Emmerson, November 2001,
Bold commitments offer very little for companies,
Financial Times,
Newspaper Articles
Andrew W Dilnot and Carl Emmerson, October 2001,
The crunch may not be soon, but it may still be painful, Mr Brown.,
Independent,
Newspaper Articles
Carl Emmerson and Matthew Wakefield, October 2001,
The Saving Gateway and the Child Trust Fund: Is asset-based welfare 'well fair'?,
IFS Reports
, C085
, 978-1-903274-21-7
Press release:
Carl Emmerson, October 2001,
The Child Trust Fund and the Saving Gateway,
IFS Press Releases
Orazio Attanasio and Carl Emmerson, June 2001,
Differential mortality in the UK,
IFS Working Papers
, W01/16
Now published:
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, Journal Articles
, MIT Press
Nick Bloom, Carl Emmerson and Christine Frayne, May 2001,
The main parties' tax and spending proposals,
Election Briefing Notes
, EBN10
Carl Emmerson and Christine Frayne, May 2001,
Overall tax and spending,
Election Briefing Notes
, EBN02
Carl Emmerson and Christine Frayne, May 2001,
Spending on public services,
Election Briefing Notes
, EBN03
Carl Emmerson, Christine Frayne and Sarah Love, April 2001,
The Government's fiscal rules,
IFS Briefing Notes
, BN16
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