 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.
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At the heart of research in this area is the study of firm’s behaviour and the role of institutions and public policy. Research to date has covered several topics, including: the determinants of R&D, innovation and technology transfer; how firms are structured and why firms outsource or offshore activities; and what are the determinants and consequences of firms' location decisions. Work has included consideration of the role of the following on firms’ decisions and outcomes: corporate taxes; product and labour market regulation; planning regulations; the role of universities; agglomeration of activities; skills and wages.
Our work is mostly empirical, with a strong ground in economic theory and a focus on linking our empirical findings to practical policy issues. Our research is often used to help to better understand factors that underlie the UK's productivity performance and what determines differences in aggregate trends in productivity and innovation across industries and countries. Search
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.
Daron Acemoglu, Philippe Aghion, Rachel Griffith and Fabrizio Zilibotti
Rachel Griffith, Rupert Harrison and Helen Simpson
We provide empirical evidence that the reforms carried out under the EU Single Market Programme were associated with increased product market competition.
In this Briefing Note we focus on changes to the corporate tax environment alongside direct policies that aim to correct market failures.
In this Briefing Note, we briefly describe trends in UK productivity over the recent recession and how they compare with those in the US.
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.
This presentation was given at the launch of the 2010 Green Budget.
Rachel Griffith and Gareth Macartney
The theoretical effects of labour regulations such as employment protection legislation on innovation is ambiguous, and empirical evidence has thus far been inconclusive.
Rachel Griffith, Stephen Redding and Helen Simpson
This paper analyzss the effects of a ban on smoking in public places upon firms and consumers.
Browse publications & research
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 Started: 01 July 2007
Started: 01 April 2005
Started: 01 January 2003
Started: 01 October 2001
Started: 01 January 1998
 IFS researchers helped make a case against proposed cuts to public spending on science.
IFS researchers used knowledge from past findings to analyse the potential impact of a proposed reduction in corporation tax to encourage innovation.
IFS researchers responded to a consultation on the design of a new policy to reduce corporation tax on some forms of income.
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