Distributional analysis

Understand this issue

Spring Budget 2024: What you need to know

podcast

IFS reaction to the Chancellor's Spring Budget.

7 March 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.

Scottish Budget 2024-25: IFS analysis

event 22 February 2024 at 10:00

Ahead of the final Scottish Parliament vote on the Budget, IFS researchers presented their analysis of the proposals.

Policy analysis

Spring Budget 2024

collection

All our analysis of the Spring Budget 2024. Includes research, comment, explainers and more.

6 March 2024

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

Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain

comment

A fallback in oil and gas prices has hit Scotland’s underlying public finance position this year.

27 March 2024

Academic research

Intertemporal income shifting and the taxation of business owner-managers

journal article

We show that responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not reductions in business activity

24 January 2024

Insurance, redistribution, and the inequality of lifetime income

working paper

This paper studies how the tax-and-transfer system mitigates income inequalities over the lifetime, which can lead to disparities in living standards.

2 November 2023

Robust analysis of short panels

working paper

Examples of application to some static and dynamic binary, ordered and multiple discrete choice panel data models are presented.

8 January 2024