Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Slides, video clips and interactive tools.
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.
This Briefing Note analyses the effects of four possible flat tax systems for the UK: one that flattens the rate structure of income tax only, one that also flattens National Insurance contributions, and two that flatten the combined rate structure of income tax and tax credits (with and without flattening National Insurance contributions as well).
In all cases, the tax base is left unchanged. The analysis is conducted for the working-age population only, and in all cases the reforms are designed to be revenue neutral under the strong assumption that people do not change their behaviour in response to the reforms. We examine the effects of the reforms on particular example families and on the overall distributions of income and work incentives.
View all IFS Briefing Notes in the series
Recent IFS Briefing Notes
The public sector workforce: past, present and future
In this briefing note, we combine various data sources to provide for the first time a consistent picture on how the size and composition of the public sector workforce has changed over the past 50 years.
Child and working-age poverty in Northern Ireland over the next decade: an update
This briefing note updates previous IFS projections of child and working-age poverty in Northern Ireland and the UK as a whole from 2012-13 to 2017-18, and in 2020-21.
Food expenditure and nutritional quality over the Great Recession
In this briefing note, we document how the food purchases of households in the UK have changed over the recent period of recession and food price rises.