Facts and figures about UK taxes, benefits and public spending.
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Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
The theoretical effects of labour regulations such as employment protection legislation (EPL) on innovation is ambiguous, and empirical evidence has thus far been inconclusive. EPL increases job security and the greater enforceability of job contracts may increase worker investment in innovative activity. On the other hand EPL increases adjustment costs faced by firms, and this may lead to under-investment in activities that are likely to require adjustment, including technologically advanced innovation. In this paper we find empirical evidence that both effects are at work - multinational enterprises locate more innovative activity in countries with high EPL, however they locate more technologically advanced innovation in countries with low EPL.This research is forthcoming in the Review of Economics and Statistics.
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Recent IFS Working Papers
Estimating the effect of teacher pay on pupil attainment using boundary discontinuities
This paper provides causal estimates of the effect of teacher pay on pupil attainment using a sharp geographical discontinuity in teacher salaries.
Nutrition, information, and household behaviour: experimental evidence from Malawi
This paper studies the effects of a randomised intervention in rural Malawi which, over a six-month period, provided mothers of young infants with information on child nutrition without supplying any monetary or in-kind resources.
Labor income dynamics and the insurance from taxes, transfers and the family
What do labor income dynamics look like over the life-cycle? What is the relative importance of persistent shocks, transitory shocks and heterogeneous profiles? To what extent do taxes, transfers and the family attenuate these various factors in the evolution of life-cycle inequality? In this paper, we use rich Norwegian data to answer these important questions.