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.
Find out where you are in the income distribution.
Resources for schools and students.
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ISSN: 1742-0415
Working papers undergo an informal review process and are edited by Ian Preston. Search
We study the UK Winter Fuel Payment (WFP) and find robust evidence of a behavioural effect of the labelling.
Timothy K.M. Beatty, Laura Blow and Thomas F Crossley
We find evidence that the poorest of older households are unable to smooth spending over the worst temperature shocks.
This document describes the UK tax and benefit system between April 1990 and April 2010, as implemented in FORTAX.
We show that lottery players display higher income effects than non-players but only amongst those likely to be credit constrained.
Pierre Brochu and David A. Green
We find that higher minimum wages are associated with significantly lower hiring and layoff rates.
University tuition fees for undergraduates were abolished in Ireland in 1996. This paper examines the effect of this reform on the socio-economic gradient.
James Banks and Fabrizio Mazzonna
We exploit the change to the minimum school-leaving age in the United Kingdom from 14 to 15 using a regression discontinuity design to evaluate the causal effect of one more year of education on cognitive abilities at older ages.
Lorraine Dearden, Luke Sibieta and Kathy Sylva
This paper shows that there are large differences in cognitive and socio-emotional development between children from rich and poor backgrounds.
We use a unique dataset to construct measures of lifetime earnings and examine how these relate to financial resources in retirement.
This paper documents the key stylised facts underlying the evolution of labour supply at the extensive and intensive margins in the last forty years in three countries: United-States, United-Kingdom and France.
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