 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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Reports cover issues with long-term policy relevance.
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Andrew W Dilnot, Gavin Davies, Chris Giles and David Walton
This Green Budget looks at the options available to the Chancellor in his March Budget.
Ian Crawford, Ian Crawford, Stephen Smith, Stephen Smith, Steven Webb and Steven Webb
This paper considers the impact on households of imposing VAT on domestic energy, and the extent to which the social security system will safeguard poorer households against the additional tax burden.
Harold Freeman and Rachel Griffith (eds)
Proceedings of the IFS conference held on 24 June examining the possible solution to surplusAdvance Corporation Tax suggested by the Chancellor in his March 1993 Budget Speech.
Chris Giles and Michael Ridge
In this commentary we address issues of fairness and the simplicity of Council Tax. Using actual data on Council Taxes set by local authorities we examine how the Council Tax is distributed across the income range and by individual type.
Daniel Sandler
The purpose of this paper is to review the differing treatment of fringe benefits for income tax and National Insurance purposes, to determine whether there should be different bases for the treatment of fringe benefits in these two areas.
Gavyn Davies, Evan Davis, Andrew W Dilnot, David Walton and Edward Whitehouse
This Green Budget looks at the options available to the Chancellor in his March Budget.
A survey of the main issues involved in using equivalence scales to estimate the costs of children for policy purposes: the authors estimate a range of scales for the UK and examine the impact of varying scales on official statistics.
Vanessa Fry and Graham Stark
A report considering how effective means-tested benefits are at reaching the right people. The most comprehensive study of take-up ever undertaken, it gives a detailed breakdown of the results.
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