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.
Recently, a range of policies that would affect alcohol prices have been introduced or considered. Following an announcement in the March 2011 Budget, higher taxes on strong beers (above 7.5% alcohol by volume) and reduced taxes on low-strength beers (of 2.8% ABV or less) came into force in October 2011. A ban on 'below-cost' sales of alcohol (where 'cost' is defined as the total tax - duty and VAT - due on the product) is set to be introduced for England and Wales, though the timetable is not yet clear. And following their victory in the 2011 Scottish Parliamentary election, the SNP have committed to introduce a minimum price per unit of alcohol, following an unsuccessful attempt to do so in 2010. This Briefing Note uses detailed data recording off-licence alcohol purchases for a large sample of households to assess which types of alcohol products, retailers and consumers would be most affected by these different reforms.
View all IFS Briefing Notes in the series
Recent IFS Briefing Notes
Price-based measures to reduce alcohol consumption
This briefing note considers the effectiveness of the proposed minimum unit price of alcohol.
Better Budgets: making tax policy work
This Briefing Note discusses ways of improving the tax system.
Autumn Statement 2012: More fiscal pain to come?
This briefing not examined the outlook for the public finances in the run-up to the 2012 Autumn Statement.