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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Funded by:
Economic and Social Research Council (ESRC)
Date started: 01 November 1996
Application abstract: There is an increasing interest in the analysis of charitable giving by households and companies. This research project focuses on analysing the donations of time and money that UK households make to charity. It is important to realise that an individual or household's giving choice forms part of their broader economic decisions regarding the allocation of time (between paid work, voluntary work and leisure) and money (between goods and services). A model of donations that sets decisions in this broad context will be used to provide insights into several policy-relevant issues. In particular, this research will use a model that separates the choice of whether to donate from the choice of how much to donate to analyse the potential effects of government policies such as tax favoured giving schemes and the introduction of the National Lottery.
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