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Budget analysis
Researchers at IFS carry out ongoing analysis of the government's fiscal position. After each Pre-Budget Report, Budget and Spending Review, we publish analysis of the Chancellor's proposals and reforms as well as of the public finances.

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Year: 188 publications
25 April 2005
BN62
Alexander Klemm
This note starts with a summary of tax reforms since 1997. This is followed by an assessment of the overall effect of these changes on the tax burden faced by businesses and on government revenues. The note concludes with a discussion of future trends in
24 April 2005
BN60
Laura Abramovsky, Steve Bond, Rupert Harrison and Helen Simpson
In this note we look at policy relating to productivity since 1997 and at the parties' policies in this area.
22 April 2005
BN59
This note looks at the changes in employment and Labour's policies since 1997 and review the proposals of the three main parties in this area.
21 April 2005
BN57
Robert Chote, Carl Emmerson and Christine Frayne
This Briefing Note assesses the government's management of the public finances since 1997, judged against the rules it set itself to constrain public sector borrowing and debt, and against the performance of other industrial countries over the same period. It then discusses how the public finances might evolve given the tax and spending policies of the three main parties, as well as their proposals to reform the framework in which the public finances are managed.
21 April 2005
BN58
Carl Emmerson, Christine Frayne and Gemma Tetlow
This Briefing Note examines the evolution of the tax burden over the last 50 years. It then looks at the proposals in the parties' manifestos.
20 April 2005
BN56A
This note looks at the distributional impact of changes to the tax and benefit system since 1997.
20 April 2005
Robert Chote, Carl Emmerson and Christine Frayne
18 April 2005
The Conservatives have announced that, if elected, they would cut taxes by £4.0 billion in 2007–08. Of this they have allocated £1.7 billion to increasing support for individual contributions to private funded pension schemes where these contributions attract relief at the basic rate of income tax.
25 March 2005
Christine Frayne
Last week's budget was probably the last before the next general election.
17 March 2005
Higher taxes on north sea oil companies and a package of tax avoidance measures helped the Chancellor pay for pre-election give-aways for his favoured groups, parents and pensioners, and to offer help to homebuyers and motorists.
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Current research
Started: 28 September 2010
Started: 17 March 2010
Started: 15 March 2010
Started: 18 November 2009
Started: 24 November 2008
Impact on Society
In light of Government objectives to increase environmental taxation, we investigate whether the UK tax system is becoming more or less ‘green’.
IFS researchers have evaluated whether the temporary VAT cut was able to boost the economy effectively.
The IFS played a key role in informing the public during the 2010 election campaign. Our comments on the parties’ tax plans were quoted by the party leaders in their debates.
IFS researchers assessed the government’s fiscal rules and advised policymakers as to how they could be made more credible.
IFS recommendations for presenting fiscal forecasts are being taken up by the new Office for Budget Responsibility.
Public spending analysis stokes public debate and prompts increased transparency over government’s plans for spending cuts.
An IFS economist advised a “Citizens Jury” on the welfare system, including basic facts and important issues about its purpose and structure.