Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Slides, video clips and interactive tools.
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.
Funded by: Economic and Social Research Council (ESRC)
Date started: 01 July 2007
Firms operate globally, undertaking research and producing and selling products and services in many locations. As a result, productivity, welfare and growth in the UK depends not only on what firms do within the national boundaries of the UK, but also on what they do abroad. While innovative activity has traditionally been thought of as one of the least mobile activities, firms are increasingly relocating innovative activity abroad.
IFS research addresses the extent to which firms from different countries have relocated their innovative activities offshore. We consider the main determinants of firms' decisions over where to locate innovative activity and how the benefits from innovative activities vary when these activities are carried out in different geographical locations. We raise the question as to what the increasing globalisation implies for policy in the UK and EU.
All available publications