 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 paper summarises the economic literature on modelling take-up, with a focus on income-related or work-related benefits or tax credits. It gives a framework for thinking about aggregate measures of take-up rates, and shows how existing studies differ from each other in their data requirements and modelling complexity. It also shows how models of non-take-up, when appropriate data are available, can account for measurement and expectational errors, and how they can value the costs of claiming and receiving some benefits. Search |
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