 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.
|
IFS has undertaken a wide range of projects which consider elements of corporate tax, including the effect on various aspects of firms’ behaviour.
Most recently, there has been a body of work undertaken as part of the Mirrlees Review. The annually published IFS Green Budget outlines the most recent changes to the corporate tax landscape. A spreadsheet containing corporate tax rate data, showing the effective tax rates most frequently used in IFS research, can be downloaded. Search
Laura Abramovsky and Helen Simpson
We investigate evidence for spatially mediated knowledge transfer from university research. We examine whether firms locate R&D near universities, and whether those that do are more likely to co-operate with, or source knowledge from them.
The tax treatment of intellectual property is currently in the spotlight and there is considerable interest in understanding how taxes affect firms' choices over where to hold patents for tax purposes.
The Chancellor of the Exchequer, George Osborne, yesterday confirmed that a Patent Box will be introduced in the UK in 2013. This policy will reduce the rate of corporation tax on the income derived from patents to 10%. Our analysis suggests that the policy will lead to a large reduction in UK tax receipts from the income derived from patents, is poorly targeted at promoting research, will add complexity to the tax system, and it is far from clear that any additional research resulting from the policy will take place in the UK.
Steve Bond
This presentation was given at the University of Oxford's CBT summer conference, July 2010.
Today's GDP figures show that the economy grew by 0.2% in the first quarter of 2010. In the election campaign much has been made of the impact of the timing of spending cuts and tax increases on the ability of the UK economy to sustain this recovery. This is an important issue, but much less attention has been given to the equally important question of how UK growth is likely to fare in the medium term which will be largely determined by efficiency with which we produce goods and services and the extent to which we develop new ideas.
Alan Auerbach, Michael P Devereux and Helen Simpson
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Rachel Griffith, James Hines and Peter Birch Sørensen
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
This presentation was given at the IFS post-Budget briefing on 25th March 2010.
This paper looks at how to design a tax system for small businesses and was given as part of a debate on the Australian tax system.
Browse publications & research
|
 Started: 01 September 2007
Started: 09 August 2007
Started: 09 August 2007
Started: 17 November 2004
Started: 01 May 2004
 IFS researchers responded to a consultation on the design of a new policy to reduce corporation tax on some forms of income.
|
|
|
|
© The Institute for Fiscal Studies
Limited by Guarantee,Registered in England: 954616 7 Ridgmount Street London WC1E 7AE Registered Charity: 258815 VAT no: GB 394 5830 17 Website design by Pynk and Fluffy |
||||||
