 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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Since the completion of the Single Market in 1992 it has become easier for people in the UK to take advantage of lower priced goods across the border. Alcohol is one good where there has been particular concern about the level of cross-border shopping because of differences in tax rates between the UK and France. If the Chancellor wants to reduce the amount of cross-border shopping by cutting duty, the important policy question is whether overall these two effects would have a positive or negative effect on revenue. Search |
  View all IFS Briefing Notes in the series
Recent IFS Briefing Notes
Price-based measures to reduce alcohol consumption
This briefing note considers the effectiveness of the proposed minimum unit price of alcohol.
Better Budgets: making tax policy work
This Briefing Note discusses ways of improving the tax system.
Autumn Statement 2012: More fiscal pain to come?
This briefing not examined the outlook for the public finances in the run-up to the 2012 Autumn Statement.
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