 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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 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
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
The TLRC today publishes a discussion paper considering tax policy making in the UK.
A Tax Law Review Committee discussion paper considering tax policy making in the UK
Jonathan Shaw, Joel Slemrod and John Whiting
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.
Tracey Bowler and Malcolm Gammie
Government efforts to tackle tax avoidance too often address the symptoms of that avoidance rather than its root causes, a discussion paper written for the Tax Law Review Committee of the Institute for Fiscal Studies argues today.
A Tax Law Review Committee discussion paper considering the ways in which tax avoidance has been tackled and could be tackled in the UK.
Stuart Adam and Glen Loutzenhiser
This paper surveys the potential benefits of integration and the potential obstacles.
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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