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.
Since its foundation in the 1960s, the IFS has been studying developments in the UK's tax and social security system. This continues to be a core part of the Institute's work, making a particularly important contribution to public debate around the government's annual set pieces of the Budget and Pre-Budget Report, and the Institute's own Green Budget. Research at the IFS concentrates on describing and analysing changes and proposed changes to the tax and social security system, and in using large cross-sectional household datasets to model the impact of reforms on individuals' incomes and behaviour. Below, we present specific projects that researchers at the IFS have worked on in recent years, although the constant need to maintain the Institute's tax and benefit model means that IFS researchers are familiar with almost all areas of personal tax and social security in the UK.
There has been a growing debate about how the benefits system may be affected if Scotland becomes independent. This briefing note aims to describe the patterns of benefit expenditure in Scotland and set out a number of issues for the future.
This presentation was delivered to the All Party Parliamentary Group for Social Science and Policy on 3 July 2013.
We set out some basic principles for thinking about the key features of a good tax system and sound tax reforms in middle income countries.
Monitoring the impact of changes to the Local Housing Allowance system of Housing Benefit: Interim report. Summary of main findings.
Christina Beatty, Ian Cole, Ryan Powell, Richard Crisp, Mike Brewer, James Browne, Carl Emmerson, Robert Joyce, Peter Kemp, Suzanne Hall and Isabella Pereira
Interim report for the DWP
The impact of Local Housing Allowance reforms on entitlements, rents and property type for new claimants
Chapter from the interim report on Local Housing Allowance for the DWP
Browse publications & research
Started: 01 January 2013
Started: 01 January 2013
Started: 01 October 2012
Started: 11 April 2011
Started: 01 November 2010
An IFS economist advised a “Citizens Jury” on the welfare system, including basic facts and important issues about its purpose and structure.
Proposals by IFS researchers to simplify the benefit system and strengthen the incentives for low-skilled adults to work have attracted the attention of Iain Duncan Smith, Secretary of State for Work and Pensions.
IFS researchers and the World Bank plan to develop capacity and tools in developing countries for the comprehensive analysis of tax reforms
The Mirrlees Review shows the importance IFS attaches to high quality empirical evidence in the design of tax and benefit system.
IFS researchers develop a model of the Mexican tax system that will be used by the Mexican Government analysts.
The IFS played a key role in the debate about who the tax and benefit changes in recent ‘Emergency Budget’ hit hardest.
The IFS has made valuable contributions to the debate on VAT and its impact on the poor.
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.
In light of Government objectives to increase environmental taxation, we investigate whether the UK tax system is becoming more or less ‘green’.
IFS researchers draw together lessons from behavioural economics for tax and benefit policy in a report aimed at policymakers.