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 election briefing note examines the evolution of the tax burden over the last 60 years. Section 2 begins by giving an overview of revenues over time. It compares the change in the tax burden since 1997 with historical changes and analyses how it reflects changes in the relative growth rates of revenue and national income. Section 2 also examines how the composition of tax revenues has changed since Labour came to power and compares this to the trend seen over the period in which the Conservatives were in power from 1979 to 1997. Finally this section puts the change in the tax burden since Labour came to power in an international context. Section 3 examines the extent to which changes in the tax burden since Labour came to power can be explained by discretionary policy changes, economic growth and other factors.
View all IFS Briefing Notes in the series
Recent IFS Briefing Notes
Gluttony in England? Long-term change in diet
There has been a marked increase in body weight across much of the developed world. This has taken place, even though data suggest that there has not been an increase in calories consumed. This leads to a puzzle. If calories are declining, why are people gaining weight?
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.
Taxing an Independent Scotland
This Briefing Note looks at the way that tax revenue in Scotland is currently delivered and at the reform options that would be open to an independent Scotland.