This Briefing Note provides an analysis of the characteristics of high-income individuals and how their incomes have evolved over time.

This note sets out options for the Comprehensive Spending Review.

This document provides an overview of the current system of local government finance in the UK.

This Briefing Note provides an update on trends in living standards, income inequality and poverty.

This Briefing Note analyses the effects of four possible flat tax systems for the UK.

This note is based on analysis prepared by IFS at the request of the House of Commons Education and Skills Select Committee, for their inquiry into Public Expenditure on Education and Skills being carried out during June and July 2006.

This notes looks at discrepancies in the numbers of lone parents claiming tax credits and relates this to the recent child poverty figures.

This Briefing Note compares five recent studies that have examined the labour market impact of the Working Families' Tax Credit and related reforms between 1999 and 2002.

This IFS briefing note provides some background facts and comments related to the issues raised in an HM Treasury and DTI discussion document, and a final section summarises the discussion that took place at a round table organised by HMT, DTI and IFS.

This Briefing Note updates earlier work from the time of the last petrol crisis and considers the extent to which recent increases in prices can be attributed to government policy.