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.
The increasing similarity of Income Tax and National Insurance highlights the potential benefits of amalgamating them: transparency and administrative efficiency.
Well before the government's current plans for the reform of corporation tax, the Committee was considering the relationship between tax and accounting profits and asking whether the two should be more closely aligned.
The principal work on this project has been undertaken by Emma Chamberlain and Professor Judith Freedman.
This project has provided a comprehensive review of the system of tax appeals and made proposals for reform.
The Tax Law Review Committee was set up by the IFS in autumn 1994 to ask whether the tax system was working as intended, efficiently and without imposing unnecessary burdens. Its role is to keep under review the state and operation of tax law in the UK, which it does by selecting particular topics for study. It does not seek to question Government policy as such but to look at whether existing arrangements achieve the policy in a satisfactory and efficient way.
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.
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.