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Journal article | International Tax and Public Finance
This paper exploits kinks and notches in the UK personal tax schedule over a 40-year period to investigate how taxpayers respond to income tax and social security contributions. It also develops a new approach for identifying selection in who responds and for decomposing responses into hours and ...
Presentation
This presentation was delivered to the Low Pay Commission on 2nd October 2019.
IFS Working Paper W19/12
Our new research examines the reason for the increased in-work relative poverty rate in Britain over the last 25 years, which has risen by almost 5 percentage points from 13% to 18%.
Press release
For the first time, IFS researchers look at the effects of universal credit on people’s incomes over the longer run as well as the short run.