Facts and figures about UK taxes, benefits and public spending.
Analysing government fiscal forecasts and tax and spending.
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.
Find out where you are in the income distribution.
Resources for schools and students.
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Type: IFS Press Releases
Related report: Taxation of the Family
A TLRC discussion paper published today reviews 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 |
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