 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.
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 The Tax Law Review Committee was set up by the IFS in autumn 1994 to ask whether the tax system was working as intended, efficiently and without imposing unnecessary burdens. Its role is to keep under review the state and operation of tax law in the UK, which it does by selecting particular topics for study. It does not seek to question Government policy as such but to look at whether existing arrangements achieve the policy in a satisfactory and efficient way. The Committee's members represent a broad cross-section of informed opinion from industry and commerce, the judiciary, academia, the professions and political and public life, including the full span of the political spectrum. The President is Lord Howe of Aberavon CH QC who, as Sir Geoffrey Howe, served as Chancellor of the Exchequer, Foreign Secretary and Leader of the House of Commons in Mrs Thatcher's Governments between 1979 and 1990. The original Chairman was Graham Aaronson QC. Since 2002, the Committee has been chaired by Sir Alan Budd, D. Phil. Sir Alan was a member of the Monetary Policy Committee of the Bank of England. From 1991 to 1997 he was Chief Economic Adviser to H. M. Treasury and Head of the Government Economic Service. Search
The taxation of savings in the UK is in a mess and the IFS Capital Taxes Group, set up in 1987 and chaired by Malcolm Gammie of Linklaters & Paines, makes proposals which would considerably simplify the system. Its two principal proposals, which are outlined in this report, are for an extension of the current PEP and TESSA regimes to all personal savings and the introduction of an allowance for the cost of equity finance.
Malcolm Gammie
Malcolm Gammie
This paper considers the Government's proposals for reforming the budgetary process from the perspective of its impact on the Finance Bill and the development of tax legislation.
Graeme Macdonald and Edward Whitehouse
The government's overhaul of the direct tax system, including the 1984 reforms to the Corporation Tax, the introduction of Independent Taxation and in 1993, the introduction of 'pay and file' for companies, has so far left the taxation of the self-employed relatively untouched.
Edward Troup
The need to raise taxes is central to the organisation of any civilised state.
Michael P Devereux
The Ruding Committee began work in January 1991 on three questions posed by the European Commission:
Malcolm Gammie
This commentary represents an initial response to the issues raised by the Ruding Committee and the recommendations made.
Malcolm Gammie
Malcolm Gammie
Browse publications & research
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 Started: 01 September 2005
Started: 17 November 2004
Started: 17 November 2004
Started: 17 November 2004
Started: 01 January 2004
 The Mirrlees Review shows the importance IFS attaches to high quality empirical evidence in the design of tax and benefit system.
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