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Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
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The Hicks-Leontief composite commodity theorem permits aggregation of sets of goods that have identical price movements into composite groups of goods, each of which can be treated like a single good for demand analysis. Here Hicks-Leontief is generalized by permitting composite commodities to overlap, that ss, the same good is allowed to appear in more than one group. This generalization permits aggregation for arbitrary preferences with dramatically weaker restrictions on relative price movements than Hicks-Leontief.
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Recent IFS Working Papers
Identifying the drivers of month of birth differences in educational attainment
This paper is the first to apply the principle of maximum entropy to the month of birth problem.
The drivers of month of birth differences in children's cognitive and non-cognitive skills: a regression discontinuity analysis
This paper uses data from a rich UK birth cohort to estimate the differences in cognitive and non-cognitive skills between children born at the start and end of the academic year.
The impact of age within academic year on adult outcomes
We provide the first evidence on whether differences in childhood outcomes translate into differences in the probability of employment, occupation and earnings for adults in the UK.
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