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.
Working papers undergo an informal review process and are edited by Ian Preston.
We consider the impact of tax credits and income support programs on female education choice, employment, hours and human capital accumulation over the life-cycle.
This paper is the first to apply the principle of maximum entropy to the month of birth problem.
The drivers of month of birth differences in children's cognitive and non-cognitive skills: a regression discontinuity analysis
This paper uses data from a rich UK birth cohort to estimate the differences in cognitive and non-cognitive skills between children born at the start and end of the academic year.
We provide the first evidence on whether differences in childhood outcomes translate into differences in the probability of employment, occupation and earnings for adults in the UK.
Ralph Bayer, Subir Bose, Matthew Polisson and Ludovic Renou
This paper derives necessary and sufficient conditions for data sets composed of state-contingent prices and consumption to be consistent with two prominent models of decision making under uncertainty: variational preferences and smooth ambiguity.
Reform of ill-health retirement of police in England and Wales: impact on pension liabilities and the role of local finance
We examine ill-health retirement of police officers in England and Wales between 2002-3 and 2009-10.
Joseph Altonji, Sarah Cattan and Iain Ware
This paper assesses the extent to which correlations in substance use and selling drugs amongst siblings are causal.
Incentives, shocks or signals: labour supply effects of increasing the female state pension age in the UK
This paper uses data from the first two years after the change to the female state pension age to estimate the impact of increasing the state pension age from 60 to 61 on the employment of women and their partners.
This paper suggests a method for estimating the distribution of discount rates using panel data on income and wealth. Using the English Longitudinal Survey of Ageing (ELSA), a representative sample of the English popularion over age 50, we general panel date on total consumption from the intertemporal budget constraint.
In this paper, we use a dynamic model to show how a lifecycle perspective alters our impression of the effect of the tax and benefit system on female work incentives.
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