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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IFS has undertaken a wide range of projects which consider elements of corporate tax, including the effect on various aspects of firms’ behaviour. Most recently, there has been a body of work undertaken as part of the Mirrlees Review. The annually published IFS Green Budget outlines the most recent changes to the corporate tax landscape. A spreadsheet containing corporate tax rate data, showing the effective tax rates most frequently used in IFS research, can be downloaded. Search
Laura Abramovsky, Rupert Harrison and Helen Simpson
Top university departments are acting as honeypots to overseas firms setting up research and development labs, a study published today shows.
Laura Abramovsky, Rupert Harrison and Helen Simpson
Private sector research and development labs in Britain are disproportionately clustered around highly rated university research departments.
Steve Bond, Michael P Devereux and Alexander Klemm
We present empirical evidence which suggests that a big increase in dividend taxation for UK pension funds in July 1997 affected the form in which some UK companies chose to make dividend payments, but otherwise had limited effects on both the level of dividend payments and the level of investment.
Steve Bond, Michael P Devereux and Alexander Klemm
We present empirical evidence which suggests that a big increase in dividend taxation for UK pension funds in July 1997 affected the form in which some UK companies chose to make dividend payments, but otherwise had limited effects on both the level of dividend payments and the level of investment.
Steve Bond, Mike Hawkins and Alexander Klemm
Steve Bond, Mike Hawkins and Alexander Klemm
Alexander Klemm
This note starts with a summary of tax reforms since 1997. This is followed by an assessment of the overall effect of these changes on the tax burden faced by businesses and on government revenues. The note concludes with a discussion of future trends in
Alexander Klemm
This note starts with a summary of tax reforms since 1997. This is followed by an assessment of the overall effect of these changes on the tax burden faced by businesses and on government revenues. The note concludes with a discussion of future trends in
Michael P Devereux, Rachel Griffith and Alexander Klemm
We analyse a puzzle in the UK corporation tax: by both historic and international standards, corporation tax revenues have been high while the statutory rate has been reduced.
Michael P Devereux, Rachel Griffith and Alexander Klemm
We analyse a puzzle in the UK corporation tax: by both historic and international standards, corporation tax revenues have been high while the statutory rate has been reduced.
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Started: 01 September 2007
Started: 09 August 2007
Started: 09 August 2007
Started: 17 November 2004
Started: 01 May 2004
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