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Briefing notes

We produce short briefing notes on current policy issues, drawing on our expertise and research findings.
Briefing note
Laura Blow, Mike Hawkins, Alexander Klemm, Julian McCrae and Helen Simpson
Following the 2002 Budget, this Briefing Note examines some of the Chancellor's changes to business taxation. A number of Budget measures, including the research and development tax credit for large companies and the exemption of capital gains on the sale of subsidiaries, are welcome and should ...
Briefing note
Rachel Griffith, Mike Hawkins and Helen Simpson
The government intends to introduce a new research and development (R&D) tax credit, which will be open to larger firms, in Budget 2002. It has issued a second consultative note, Designs for Innovation, on the design of the new credit. This Briefing Note discusses which firms are likely to ...
Briefing note
Tom Clark
In Autumn 2001, the government finalised its proposals for the introduction of the Pension Credit in 2003. Since the initial plans, the Government has significantly changed the way in which pensioners' savings will be treated by the new benefit, and has also decided to couple the reform to ...
Briefing note
Since the November 2001 Pre-Budget Report, there has been much speculation surrounding how much the UK spends on health and how much more it would need to spend in order to reach the average level of spending seen across European Union countries. An aspiration to increase UK health spending to the ...
Briefing note
Tom Clark, Mike Elsby and Sarah Love
The Labour government has been at pains to stress the importance of public investment. A large portion of Spending Review 2000 was devoted to explaining why we should care about public investment: it provides the infrastructure that is a prerequisite for improvements in output and growth and is ...
Briefing note
Nicolas Bloom, Carl Emmerson and Christine Frayne
This Election Briefing Note looks at the planned levels of borrowing for the three main parties.
Briefing note
Stephen Bond, Alexander Klemm and Helen Simpson
Election 2001: Business taxes under Labour
Briefing note
Election 2001: This Briefing Note looks in detail at public spending.
Briefing note
Tom Clark, Michal Myck and Zoe Oldfield
Election briefing note 5 (2001)
Briefing note
Election 2001: Labour's proposals
Briefing note
Tom Clark and Howard Reed
The Conservatives have made several proposals for tax and benefit reform, including benefit changes, reforms to savings taxation, a cut in fuel duty and a package of tax cuts for families. This Election Briefing Note analyses how these measures would affect household disposable incomes, how much ...
Briefing note
This Briefing Note looks at the current government's record on public spending, borrowing and taxation.
Briefing note
This short paper starts by describing the two fiscal rules and then looks at the latest set of HM Treasury forecasts, which suggest that these rules will indeed be met. We then go on to discuss the level of uncertainty that is implicit in any public finance forecasts.
Briefing note
Nicolas Bloom and Stephen Bond
This note examines the evidential basis for claims that UK investment is rising, and the broader picture on investment in the UK in recent years.
Briefing note
Tom Clark
In the November 2000 Pre-Budget Report, the government announced a major range of measures for pensioners. Some come into operation in April 2001, while others follow in 2002 and 2003. The most important aspects of the package comprised: above-inflation increases in the retirement pension; ...
Briefing note
This short note outlines some possible scenarios for the path of public spending beyond March 2004.
Briefing note
Nicolas Bloom, Rachel Griffith and Alexander Klemm
This Briefing Note reviews some of the major issues in the design and implementation of R&D tax credits. R&D tax credits have become a popular policy tool for encouraging R&D spending by business, with many countries offering subsidies of this form. Recent empirical evidence suggests that R&D tax ...
Briefing note
The UK pension system has been subject to almost continuous structural reform since the Social Security Act of 1975 introduced, from 1978, the State Earnings-Related Pension Scheme (SERPS).
Briefing note
This Election Briefing Note asks which families would gain and which would lose from Liberal plans for the tax–benefit system, but first it outlines and analyses the specific measures.
Briefing note
This Election Briefing Note looks at whether we can see a difference between the parties in their approach to taxes and benefits.