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Tax and benefit system
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.

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Year: 318 publications
08 February 1990
Richard Disney and Steven Webb
The difficulties encountered in forecasting social security expenditure (significantly underpredicted for much of the 1980s) have long been a source of concern-not least to officials in the DSS.
01 January 1990
John Kay and Mervyn King
This book uses economic analysis to examine the problems facing the British tax system, and offers a strategy for reform.
08 May 1989
Andrew W Dilnot and Steven Webb
The most dramatic change in the 1989 Budget was a major reform of the structure of employee's National Insurance contributions (NICs).
01 November 1988
01 August 1988
Andrew W Dilnot and Steven Webb
01 August 1988
Andrew W Dilnot and Steven Webb
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