 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, April 2001,
Should private medical insurance be subsidised?,
Health Care UK,
Spring 2001, pp. 49-65,
King's Fund,
Journal Articles
Lorraine Dearden, Carl Emmerson, Christine Frayne, Costas Meghir, et al., March 2001,
Education Maintenance Allowance: The First Year - A Quantitative Evaluation,
External publications
, Department for Education and Skills
Andrew W Dilnot, Carl Emmerson and Helen Simpson (eds), January 2001,
The IFS Green Budget: January 2001,
IFS Reports
, C083
, 978-1-903274-00-2
Carl Emmerson and Paul Johnson, January 2001,
Pension provision in the United Kingdom,
in Pension systems and retirement incomes across OECD countries Edward Elgar,
Book Chapters
Richard Disney and Carl Emmerson, January 2001,
Labour mobility and the choice of private pension plans in the UK,
Conference Papers
Richard Disney and Carl Emmerson, January 2001,
Labour mobility and the choice of private pension plans in the UK,
Conference Papers
Richard Disney, Carl Emmerson and Matthew Wakefield, January 2001,
Pension reform and saving in Britain,
Oxford Review of Economic Policy,
Vol. 17, No. 1, pp. 70-94,
Journal Articles
Carl Emmerson, January 2001,
Should we let people opt out of the basic state pension?,
Election Briefing Notes
, EBN12
Carl Emmerson, January 2001,
Public spending: what are the options beyond March 2004?,
Election Briefing Notes
, EBN13
Carl Emmerson, Michal Myck and Matthew Wakefield, January 2001,
The Liberal Democrat proposals,
Election Briefing Notes
, EBN08
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