 Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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.
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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
This opinion piece is published in the article 'Stamp duty dodges target mass market' by Tanya Powley in the Financial Times, February 22, 2013.
Tracey Bowler, Malcolm Gammie, et al.
This is a response to the UK Government's consultation on the possible introduction of a General Anti-Abuse Rule in June 2012.
Speacial session at the Royal Economic Society annual conference at Cambridge University
Presentation at Oxford Centre for business taxation conference
Christiana Panayi
This report examines the European Commission's draft plans to introduce a Common Consolidated Corporate Tax Base (CCCTB) for EU group companies.
This presentation was delivered at a joint TLRC / OTS Conference on Tax Simplification, 6 April 2011.
A series of changes to the tax and benefit system, announced both by the last government and the current one, is being implemented across the UK between January 2011 and April 2014. Some of these changes involve increases in tax payments, particularly affecting those on higher incomes. Some will reduce benefit entitlements. Their impact on the regions of the UK will depend on the incomes of the regions' residents and the degree of their dependence on benefits.
Immediately following the Spending Review of 20th October, the IFS updated its analysis of the distributional impact of tax and benefit reforms to be introduced between 2010-11 and 2014-15, taking into account the effects of the reforms announced in the Spending Review.2 This did not substantially alter the conclusions from previous analysis by IFS researchers that the impact of the tax and benefit reforms to be introduced over this period was decreasing as a proportion of income within the lowest 90% of households in the income distribution, although it is the very richest households that will lose the most overall. If we were instead to rank households by expenditure, which as we have argued previously might better reflect households' lifetime incomes, losses as a proportion of expenditure again fall as we move up the expenditure distribution
A Tax Law Review Committee discussion paper considering tax policy making in the UK
Browse publications & research
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 Started: 01 January 2013
Started: 01 September 2005
Started: 17 November 2004
Started: 17 November 2004
Started: 17 November 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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