 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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This Briefing Note updates earlier work published by the Institute for Fiscal Studies on the pension credit in the light of the new details concerning the policy's operation that the government announced in November 2001. Section A summarises our earlier work, which explained why the pension credit was being introduced. Section B investigates the new announcements that the government made in November. Section C updates our modelled estimates of the distributional and incentive effects of the policy in the light of the new announcements. Section D concludes. 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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