 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.
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The paper compares the change in pension plan coverage in the 1980s in the US and the UK. Like the US, the UK has seen a decline in pension plan membership among men, a growth in the use of defined pension plans, and in the purchase of retirement savings accounts. Changes in workforce composition, in particular the decline in the unionised and public sectors, and legislative changes are important determinants of the trend in the UK. A survey of employers predicts a continued decline in defined benefit plan coverage and a growth of alternative pension arrangements in the next 25 years.
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Recent IFS Working Papers
Identifying the drivers of month of birth differences in educational attainment
This paper is the first to apply the principle of maximum entropy to the month of birth problem.
The drivers of month of birth differences in children's cognitive and non-cognitive skills: a regression discontinuity analysis
This paper uses data from a rich UK birth cohort to estimate the differences in cognitive and non-cognitive skills between children born at the start and end of the academic year.
The impact of age within academic year on adult outcomes
We provide the first evidence on whether differences in childhood outcomes translate into differences in the probability of employment, occupation and earnings for adults in the UK.
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