 Facts and figures about UK taxes, benefits and public spending.
Analysing government fiscal forecasts and tax and spending.
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.
Find out where you are in the income distribution.
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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 |
  
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