 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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This section includes work on factors that influence company investment and financial behaviour. We look at the effects of financing constraints and demand uncertainty on company investment. There is also work on the relationship between share prices and investment, and the effects of share ownership structures on both investment and dividend payout ratios.
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Steve Bond and Måns Söderbom
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, Richhild Moessner, Haroon Mumtaz and Murtaza Syed
We use a range of uncertainty measures for individual UK companies to explore the relationship between uncertainty and firm-level investment behaviour.
Rachel Griffith and Rupert Harrison
This study analyses the macro-economic impact of product market reforms undertaken in the European Union over the 1980s and 1990s by examining a large number of regulations and reforms across EU countries.
Murtaza Syed
This lecture focuses on whether and in what cases public policy has a role in promoting investment.
Murtaza Syed
How does uncertainty affect business investment? Murtaza Syed reviews the economic theory underlying the presence (or absence) of this relationship.
Steve Bond, Rain Newton-Smith, Murtaza Syed, Gertjan Vlieghe and Alexander Klemm
Evidence that cash flow has a significant effect on company investment spending, after controlling for Tobin's average Q, has often been interpreted as suggesting the importance of financing constraints.
Steve Bond and John Van Reenen
We survey microeconometric research on investment and emplyment that has used panel data on individual firms or plants.
Michael P Devereux
This paper reviews how the impact of taxes on the incentive to invest in the corporate sector can be measured. The main focus of the paper is to discuss measures derived from economic theory.
Michael P Devereux and Alexander Klemm
This paper explores the properties of alternative measures of the taxation of income from capital, by applying them to data for the UK over the last thirty years.
Browse publications & research
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 Started: 01 September 2003
Started: 01 July 2002
Started: 01 October 2001
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