Facts and figures about UK taxes, benefits and public spending.
Analysing government fiscal forecasts and tax and spending.
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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Resources for schools and students.
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A. B. Atkinson
At the end of the 1970s there appeared to be wide agreement as to the desirability of switching the burden of taxation away from direct taxes towards indirect taxes.
J. G. Tulip Meeks and G. Meeks
Recent British Governments of both Left and Right have been agreed that merger policy is in need of review.
P. J. Forsyth and J. A. Kay
In our article in the July 1980 issue of Fiscal Studies, we examined the impact of the growth of North Sea oil production on the domestic economy.
Nick Morris
After the 1979 budget, in which the Chancellor reduced income tax but increased VAT to 15 per cent, we presented (Kay and Morris (1979)) a simple framework to describe the UK tax system.
Marcus Miller
In the budget of 1980 the current administration launched the Medium Term Financial Strategy (MTFS), a four year plan designed primarily to reduce inflation but also to generate economic growth, see FSBR (1980).
Sir Arthur Knight
The discussion of British industry tends (understandably) to be dominated by the disappointing record of the past twenty years.
Andrew W Dilnot and C. N. Morris
Much interest has recently been expressed in the scope and growth of the black economy, and several estimates of its size have been presented, which invariably receive wide coverage in the press and elsewhere
C N Morris and N A Warren
This paper examines in some detail the question of whether married couples should be taxed individually or jointly.
J A Kay and C N Morris
In a separate article (Forsyth and Kay, Fiscal Studies, No.3), we have described the gains to the British economy from the exploitation of North Sea oil reserves.
R Hemming
In the course of his discussion of benefit indexation during the 1980 Budget speech, the Chancellor of the Exchequer remarked that:
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