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.
Type: Election Briefing Notes
Authors: Steve Bond, Alexander Klemm and Helen Simpson
Since winning the 1997 election, Labour has made a number of changes to business taxes. The first part of this Briefing Note will deal with general measures. This is followed by a discussion of measures aimed at smaller firms. Finally, the windfall levy and the climate change levy will be discussed.