The major pension reforms of the 2010s: how have people adjusted?

Understand this issue

Why inheritance tax should be reformed

comment

"Addressing problems in the current system is increasingly important". David Sturrock and Bee Boileau write for The Conversation.

18 January 2024

Raising revenue from closing inheritance tax loopholes

comment

Reforms could be enacted to make inheritance tax fairer and raise revenue.

18 April 2024

Spring Budget 2024: the Chancellor’s options

event 27 February 2024 at 10:00

At this online event, IFS researchers outlined some of the constraints facing the Chancellor ahead of the Spring Budget.

Policy analysis

Reforming the taxation of non-doms: policy options and uncertainties

comment

This comment summarises what is known about non-doms, the options for reforming how they are taxed and potential revenue implications.

4 March 2024

Taxing rented and owner-occupied housing

presentation

This presentation was given at a Department for Levelling Up, Housing and Communities (DLUHC) seminar on 16 January 2024.

23 January 2024

The future of the state pension

report

This IFS Pensions Review report sets out key challenges for the UK’s state pension system and suggests a way forward for the future

13 December 2023

Academic research

House price rises and borrowing to invest

working paper

We propose a borrow-to-invest motive by which house price gains affect household spending on residential investment.

27 March 2024

The life-cycle dynamics of wealth mobility

working paper

In this paper, we use 25 years of tax records for the Norwegian population and find considerable wealth mobility over the life cycle.

10 April 2024

Saving after retirement and preferences for residual wealth

working paper

We use administrative data for Norway to estimate an incomplete-market life-cycle model of retired singles and couples.

18 January 2024