Corporate taxes and intellectual property

Understand this issue

The Spring Budget explained

podcast

We provide our analysis on the Chancellor's Spring Budget.

16 March 2023

Spring Budget 2024: What you need to know

podcast

IFS reaction to the Chancellor's Spring Budget.

7 March 2024

Taxes could be cut within broader reforms

comment

"The Chancellor doesn’t need to wait for fiscal headroom to reform public finances" says Helen Miller in The Telegraph.

2 November 2023

Policy analysis

The IFS Scottish Budget Report – 2024–25

report

This report looks at the key budgetary and public service issues for the Scottish Government for the 2024–25 financial year and beyond.

22 February 2024

4.2 million working-age people now claiming health-related benefits, could rise by 30% by the end of the decade

press release

Our new report sheds more light on forecasts for a substantial increase in the number of people claiming health-related benefits in coming years.

19 April 2024

Recent trends in and the outlook for health-related benefits

report

Recipients of and spending on health-related benefits have risen rapidly since the start of the pandemic, posing a serious challenge for policymakers.

19 April 2024

Academic research

Fiscal Studies, Volume 44, Issue 1

journal issue

Fiscal Studies, Volume 44, Issue 1: Symposium: the global minimum tax

20 March 2023

Empirical evidence on the global minimum tax: What is a critical mass and how large is the substance-based income exclusion?

journal article

This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2.

20 March 2023

Identifying network ties from panel data: theory and an application to tax competition

working paper

We present results on the identification of social networks from observational panel data that contains no information on social ties between agents.

18 January 2023