 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 Working Papers Authors: Tracey Bowler
ISBN: 978-1-903274-49-1 IFS member price: £10 Non-member price: £25
Press release: The Tax Law Review Committee: Taxation of the family
This paper has been written as a review of the current tax treatment of the family in the UK. It considers the income tax, capital gains tax, inheritance tax and stamp duty implications of different types of family unit. It seeks to show where inconsistencies, confusion and discrepancies lie and considers whether marriage or the entering into a civil partnership offers tax advantages or disadvantages to the persons involved. It considers the implications of European anti-discrimination laws and looks at the stated policies of the Government, the Conservative Party and the Liberal Democrats. Search |
 View all IFS Working Papers in the series
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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