 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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Date started: 01 January 2007
In this work, we seek to understand how liquidity constraints affect intra-household education choices. We investigate this using a structural framework. The choices modelled within a dynamic set-up are household consumption and education of children within the family, and so the model explicitly takes into account potential tradeoffs between children in the family. The model is estimated using data from the Colombian welfare programme Familias en Acciòn.
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 Government departments used IFS research to inform decision-marking about a temporary cut in VAT.
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