This note examines the evidential basis for claims that UK investment is rising, and the broader picture on investment in the UK in recent years.

In the November 2000 Pre-Budget Report, the government announced a major range of measures for pensioners. Some come into operation in April 2001, while others follow in 2002 and 2003. The most important aspects of the package comprised: above-inflation increases in the retirement pension; substantially above-inflation increases in the means-tested minimum income guarantee (MIG); and the introduction of a new element into the means-tested benefit system for pensioners, known as the pension credit. Overall, the package means the government will pay over 4 billion a year extra to pensioners (2000 prices) by 200304. It represents a very substantial redistribution in favour of pensioners, and particularly those on low incomes.

This Briefing Note reviews some of the major issues in the design and implementation of R&D tax credits. R&D tax credits have become a popular policy tool for encouraging R&D spending by business, with many countries offering subsidies of this form. Recent empirical evidence suggests that R&D tax credits are an effective instrument in stimulating additional R&D. However, in order to be desirable, a policy needs to be cost-effective and implementable.

This paper describes all the main benefits in the UK system, giving details of rates and allowances, as well as numbers and types of claimants and levels of expenditure.

This note looks at how the government might use policy to increase the amount of R&D done in the UK.

The Greater London Assembly is considering the introduction of a congestion charge for central London. This paper looks at what the costs of such a charge might be for different income groups.

Focusing on the distributional consequences, this paper details the changes in the tax and benefit system in the Labour government's Budgets since they came to power in 1997.

This paper looks at the strategy of cutting Vehicle Excise Duty for people living in rural areas, and asks whether this would be an effective way of helping those most in need.

In this briefing note, we look at the arguments for and against a fuel tax.

In October 1999 WFTC replaced Family Credit as the main package of in-work financial support for families with children. This note compares the results of three IFS projects assessing the effectiveness of the WFTC in getting people back to work.