Browse IFS
Publication types
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.

See all current research projects for this subject

Search

Title (or part of title)
Author surname (or part of surname)

Year: 428 publications
31 May 2012
C123
Council Tax Benefit provides support to 5.9 million low-income families, more than any other means-tested benefit or tax credit in the UK. This commentary looks at the implications for local councils of the government's reforms to Council Tax Benefit.

See and hear slides and audio from the launch event.

31 May 2012
Government plans to localise the help that low-income families receive with their council tax while cutting funding for it by 10% leave local councils with a tough challenge to design replacement schemes, according to a new report by IFS researchers.
31 May 2012
This presentation was given at a briefing at IFS on 31 May 2012.
31 May 2012
This presentation was given at a briefing at IFS on 31 May 2012.
31 May 2012
This study examines the likely effects of government reforms to Council Tax Benefit.
31 May 2012
Presentation made to Welsh Government officials and Welsh local government representatives at the Welsh Goverment Offices, Cardiff 31st May 2012
09 May 2012
Mike Brewer, Andy Dickerson, Lynn Gambin, Anne Green, Robert Joyce and Rob Wilson
This report quantifies the likely impact on the distribution of income (and in particular, measures of poverty and inequality) of projected changes in the structure of the labour market over this decade.
09 May 2012
Politicians often say they want to see income inequality or poverty fall. The current fiscal climate, and the government's aim to eliminate the budget deficit mostly through spending cuts, constrain the scope for additional large-scale fiscal redistribution in the near future. It is therefore natural to ask what role labour market changes might play in the years ahead. With this in mind, work co-authored by IFS researchers and published today considers the likely impact of changes in the mix of jobs over the rest of this decade on typical measures of income poverty and income inequality.
04 May 2012
Presented at the Mirrlees Review: Tax Reform for a Modern Economy, 4 May, 2012, Istanbul
04 May 2012
Presented at the Mirrlees Review: Tax Reform for a Modern Economy, May 4, 2012, Istanbul
428 results    previous    1 | 2 | 3 | 4 | 5 | ... | 41 | 42 | 43     next

Browse publications & research

Impact on Society
An IFS economist advised a “Citizens Jury” on the welfare system, including basic facts and important issues about its purpose and structure.
Our ERA analysis contributed to the evaluation literature and informed the Government about the validity of the experimental findings.
Proposals by IFS researchers to simplify the benefit system and strengthen the incentives for low-skilled adults to work have attracted the attention of Iain Duncan Smith, Secretary of State for Work and Pensions.
IFS evaluated the Pathways to Work programme. This work proved key to the policy debate about how to get disability benefit claimants in work.
The Mirrlees Review shows the importance IFS attaches to high quality empirical evidence in the design of tax and benefit system.
IFS researchers found that the In-Work Credit encouraged lone parents to leave benefit more quickly but did not increase work retention.
IFS researchers develop a model of the Mexican tax system that will be used by the Mexican Government analysts.
The IFS has made valuable contributions to the debate on VAT and its impact on the poor.
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.
In light of Government objectives to increase environmental taxation, we investigate whether the UK tax system is becoming more or less ‘green’.
IFS researchers draw together lessons from behavioural economics for tax and benefit policy in a report aimed at policymakers.
IFS researchers and the World Bank plan to develop capacity and tools in developing countries for the comprehensive analysis of tax reforms
Changes to the benefit system recommended by IFS researchers have made working less than 16 hours a week more attractive to benefit recipients.
The IFS played a key role in the debate about who the tax and benefit changes in recent ‘Emergency Budget’ hit hardest.