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.
This report contains the findings of an evaluation of the impact of the Education Maintenance Allowance (EMA) using administrative data. We analyse the effects of its initial piloting - and subsequent extension - on participation in full-time education at ages 16 and 17, and on educational achievement at ages 18 and 19. Furthermore, we conduct subgroup analysis to break down the overall effect by different background characteristics. This allows us to see how the impact of the EMA varies according to characteristics such as sex, ethnic group, and potential indicators of material deprivation and prior academic ability.