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.
We describe the structure of consumption of households in Mexico where large cash transfers have been made to women in households randomly selected from a poor population. We focus on the effect of the program, identified through the experimental variation, on total expenditure; on total food expenditure (and hence on the share of food); and finally on the composition of the food basket consumed in the household. We find effects that differ from what would be predicted by a unitary model, both in terms of total food share and on the composition of the diet. We also find that we cannot reject a simple collective model where decision power depends on the share of resources.