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.
The ESRC/HMRC/HMT Tax Administration Research Centre was launched on 1 January 2013. The Centre has received substantial funding from the ESRC, HMRC, and HMT to undertake research on tax administration to strengthen the theoretical and empirical understanding of tax operations and policies.
This project investigates the redistribution and insurance accomplished by the UK tax and benefit system across the lifecycle.
IFS analysis relating to the Autumn Statement 2012.
The objectives of this project is to study how individuals' labour supply is affected by the structure of the tax and benefit system and to what extent the different work patterns observed in France, the UK and the US (and how these have changed over time) can be explained by the different tax and benefit structures. The project aims at using household data sets and microsimulation models of tax and benefit systems in a comparable manner across these three countries.
The aim of this review is to bring together a high-profile group of international experts and younger researchers to identify the characteristics of a good tax system for any open developed economy in the 21st century, to assess the extent to which the UK tax system conforms to these ideals, and to recommend how it might realistically be reformed in that direction.
Resources and analysis relating to the 2010 Spending Review.
Analysis of the three main parties' proposals in the run-up to the general election 2010 and of Labour's record between 1997 and 2010.
Changes to participation and marginal tax rates, and changes in employment and labour supply will be described, and the changes will be placed in the context of the significant changes to the tax system in the 1980s.
With this short project, we intend to provide a descriptive analysis of the
This project uses the Labour Force Survey, the Family Resources Survey and TAXBEN, the IFS's tax and benefit simulation model to analyse the interaction of the National Minimum Wage (NMW) with the tax and benefit system.
This project designs a framework to evaluate the short- and long-run effects of large policies such as taxes, subsidies or welfare programmes.
The increasing similarity of Income Tax and National Insurance highlights the potential benefits of amalgamating them: transparency and administrative efficiency.
This project asks who benefits from Child Benefit.
The objective of this project is to evaluate a forthcoming pilot scheme for reforms to incapacity benefit.
This project will investigate whether recent tax credit reforms in the UK are taking us towards a more optimal tax system, and what recent reforms might tell us about the UK Governments desire to redistribute to the poor.
The introduction of independent taxation of married couples' incomes in 1990 left much unfinished business for capital gains tax, inheritance tax and even income tax, especially in relation to settlements.
This work examines in some detail the Departments new pension simulation model looking at the assumptions that underpin the model and considering how it might be improved.
This research, which is performed in cooperation with the IMF, provides an analysis of the Russian income tax reform of 2001. This reform introduced a flat-rate income tax system. We analyse both its effects on labour supply and on tax compliance.
Participation of IFS staff in the ongoing project on International Social Security run by the National Bureau of Economic Research
This work updates earlier research looking at the proposals for the Pension Credit.
Fiscal Facts is a collection of tables and desciptive papers about the tax and benefit system and the public finances. Funded by the ESRC Centre for Public Plicy at IFS, the documentation is available online as a free resource and is updated every year in line with Budgetary changes.
Centre for the Microeconomic Analysis of Public Policy (CPP)
PEUK is a forum for UK-based academic economists and policy makers interested in the broad area of applied theoretical and empirical analysis of public policy to meet and to exchange ideas.