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.
Researchers at IFS carry out ongoing analysis of the government's fiscal position. After each Pre-Budget Report, Budget and Spending Review, we publish analysis of the Chancellor's proposals and reforms as well as of the public finances.
In recent weeks Britain's public finances have proved the old adage that bad news comes in threes.
Tom Clark and Christine Frayne
The spending review has confirmed what many expected: large increases in resources for many public services.
Tom Clark and Christine Frayne
Yesterday's spending review confirmed large increases in resources for many public services.
Andrew W Dilnot and Carl Emmerson
The 2002 comprehensive spending review had very few surprises.
Tom Clark and Andrew W Dilnot
This note traces the trends in public spending and taxation in the UK during the twentieth century.
Laura Blow, Mike Hawkins, Alexander Klemm, Julian McCrae and Helen Simpson
Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should improve the efficiency of the UK's tax system. All of these measures were subject to extensive prior consultation. A number of other measures were not foreshadowed in the Pre-Budget Report. Three of these are examined here - the new 0% rate of corporation tax, the changes to North Sea taxation and the new anti-avoidance measures for stamp duty.
This year's Budget was Gordon Brown's first step since the General Election to delivering on Labour's pledge of
Alissa Goodman and Howard Reed
Gordon Brown's sixth budget,and his first of the new parliament, combines rises in the overall tax burden that fall mainly on the better-off with a substantial increase in generosity of support for families with children - both working and non-working.
Browse publications & research
An IFS economist advised a “Citizens Jury” on the welfare system, including basic facts and important issues about its purpose and structure.
IFS researchers assessed the government’s fiscal rules and advised policymakers as to how they could be made more credible.
In light of Government objectives to increase environmental taxation, we investigate whether the UK tax system is becoming more or less ‘green’.
Public spending analysis stokes public debate and prompts increased transparency over government’s plans for spending cuts.
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.
IFS recommendations for presenting fiscal forecasts are being taken up by the new Office for Budget Responsibility.
IFS researchers have evaluated whether the temporary VAT cut was able to boost the economy effectively.