 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 Reports Authors: Mike Brewer, Michal Myck and Howard Reed
Volume, issue, pages: 83 pp
ISBN: 978-1-873357-99-6 IFS member price: £15 Non-member price: £20
This commentary discusses the rationale for directing financial support to families with children and assesses options for a new integrated child credit. It shows how the government intends to reform the existing system to separate out the 'adult' and 'child' components of financial support, and analyses various alternatives for how the integrated child credit could be structured to meet the costs of children in different sorts of households. It also assesses how the integrated child credit could respond to changes in income and family circumstances. In doing this, it examines the economics of financial support for children and the evidence on the 'cost' of children, and assesses both the objectives set by the government for an integrated child credit and other criteria that should be used to evaluate its eventual success. Search |
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