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
Lambert, P and Ramos, X
Inequality of post-tax income among pre-tax equals is evaluated and aggregated to form a global index of horizontal inequity in the income tax.
Kakwani, N and Lambert, P
A new procedure for measuring horizontal inequity and vertical equity in the income tax is proposed, for which the "equals" under the tax law are socioeconomic groups, and the equal treatment norm is a command that, for equity, these groups should face the same tax schedule.
Harmon, C and Ian Walker
This paper estimates the impact of schooling on the wages of men.
Richard Blundell and Robin, J M
This paper develops a new separability concept - latent separability.
James Banks, Richard Blundell and Agar Brugiavini
In this paper we use household level data on income and expenditure to analyse the importance of precautionary saving in the UK.
We argue that once one departs from simple classroom example, or 'stripped down life-cycle model', the empirical model for consumption growth can be made flexible enough to fit the main features of the data.
Bingley, P and Ian Walker
This paper aims to investigate the impact of the UK Family Credit (FC) scheme (an in-work income transfer programme, i.e. one which is only payable to individuals who are in work) on the labour supply of lone mothers.
Fiona Coulter, Colin Lawson, Stephen Smith, Christopher Heady and Graham Stark
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