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Taxes and benefits

Our work analyses impacts on inequality, poverty, the public finances, and the behaviour of workers, firms and consumers, and considers how their design could be improved. Its focus ranges from the taxation of sugary drinks to revenue-raising measures in low and middle income countries to ongoing UK benefit reforms.

Showing 101 – 120 of 1568 results

What impact did lowering the benefit cap have?

Comment

DWP study finds that lowering the benefit cap led to some moving into paid work, some moving onto an exempting disability benefit and some moving home

20 April 2023

VAT may be 50, but it has a lot of growing up to do — and so do we

Comment

"Happy 50th birthday, VAT." Paul Johnson writes for The Times on the design and complexities of VAT on its 50th anniversary.

10 April 2023

New DWP study on sanctions may not be all it seems

Comment

This comment investigates the robustness of a new DWP report suggesting that benefit sanctions reduce employment.

6 April 2023

The stealth tax rise

Podcast

We look at the impact that freezing tax thresholds has on the tax people pay.

6 April 2023

Britain’s economically damaging tax system is now indefensible

Comment

"In remembering Lord Lawson, it is surely his 1988 Budget which will stand as his defining moment as chancellor." Paul Johnson writes in The Telegraph

5 April 2023

How are private pensions taxed?

Explainer

Private pensions form a key part of retirement saving. We explore how they are taxed.

3 April 2023

IFS residential conference 2023

Presentation

This conference, sponsored by CIOT, looked at the taxation of top incomes and asked how the system could be made more rational and effective.

30 March 2023

The long view: how tax expenditures affect revenue over multiple years

Comment

Timing differences (loss carry-forward and accelerated depreciation) mean that tax expenditures can have long-lasting effects.

29 March 2023

The policy menu for school lunches: options and trade-offs in expanding free school meals in England

Report

The expansion of free school meals has been frequently discussed. IFS researchers consider the costs and benefits of different options.

29 March 2023

Raising the state pension age risks trapping millions in poverty

Comment

"Exactly when next to raise the pension age is a matter of judgment and trade-offs." Paul Johnson writes for the Times.

27 March 2023

The planned increase in the state pension age from 67 to 68

Comment

There are reports that the government will no longer increase the state pension age between 2037-39. We examine the key considerations for this delay.

25 March 2023