 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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Type: IFS Briefing Notes Authors: Laura Abramovsky, Rachel Griffith and Mari Sako
Volume, issue, pages: 36 pp.
This Briefing Note considers recent trends in specialisation, outsourcing and offshoring of business services. Specialisation within a firm happens when a firm organises an activity in a specialised units, for example, when a firm moves payroll activities out of the back office of a factory, and into a specialised payroll office. Outsourcing is specialisation outside the firm. This occurs when firms opt to 'buy' rather than 'make' in-house. Outsourcing involves greater specialisation as firms switch from sourcing inputs internally to sourcing them from separately owned suppliers. Offshoring occurs when firms move production overseas - either its own specialised unit or outsourced services. Business Services are services that are provided to other business, rather than directly to the public. They include Computer Services, Professional Services (Legal, Accountancy, Market Research, Technical, Engineering, Architectural, Advertising and Consultancy), Research and Development, as well as other services such as Labour Placement Agencies and Call Centres. 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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