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Briefing notes

We produce short briefing notes on current policy issues, drawing on our expertise and research findings.
Briefing note
There has been a growing debate about how the benefits system may be affected if Scotland becomes independent. This briefing note aims to describe the patterns of benefit expenditure in Scotland and set out a number of issues for the future.
Briefing note
Rachel Griffith, Andrew Leicester and Martin O'Connell
This briefing note considers the effectiveness of the proposed minimum unit price of alcohol.
Briefing note
This Briefing Note discusses ways of improving the tax system.
Briefing note
Carl Emmerson and Gemma Tetlow
This briefing not examined the outlook for the public finances in the run-up to the 2012 Autumn Statement.
Briefing note
This briefing note indicates the fiscal consequences that the Scottish people will need to consider in making a decision over whether to seek independence from the UK.
Briefing note
Haroon Chowdry, Lorraine Dearden, Wenchao (Michelle) Jin and Barnaby Lloyd
An in-depth analysis of the new student support arrangements following changes to the HE education finance regime introduced in September 2012.
Briefing note
This Note examines what happened to HE participation overall and at highstatus institutions following the increase in tuition fees (and accompanying changes to student support and other policies designed to 'widen' participation) that occurred in 2006-07.
Briefing note
This briefing note summarises a project that took a life-cycle perspective to understand how taxes and benefits affect incentives to work and earn more, and the way in which they redistribute income.
Briefing note
This report examines cuts made to expenditure in Wales and considers some scenarios for how much local authorities may have to spend in the period up to 2020-1.
Briefing note
Stuart Adam, James Browne and Paul Johnson
This paper is intended to aid discussion about ways in which the proposals produced by the Dilnot Commission on the Funding of Care and Support could be funded.
Briefing note
Stuart Adam and James Browne
This report examines the likely impacts of proposed Council Tax Benefit reforms in Wales and the options available to the Welsh Government.
Briefing note
Parallels are increasingly being drawn between current economic circumstances and those of the 1970s. In this Briefing Note we take the opportunity to reflect on a few of the ways in which economic life has changed since the Silver Jubilee year.
Briefing note
Rowena Crawford and Gemma Tetlow
This research, funded by the NAPF with co-funding from the Economic and Social Research Council, looks at the existing levels of saving in defined contribution (DC) pensions on the eve of auto-enrolment.
Briefing note
This Briefing Note gives an overview of the tax and benefit reforms currently planned for the coming financial year and their likely impact on household incomes.
Briefing note
Mike Brewer and Liam Wren-Lewis
Average UK household income has almost doubled in real terms over the past forty years. We document and analyse the factors that have contributed to this growth.
Briefing note
Andrew Leicester
We use detailed data recording off-licence purchases to assess which types of alcohol products, retailers and consumers would be most affected by reforms.
Briefing note
Haroon Chowdry and Luke Sibieta
In this Briefing Note, we describe the options for a national funding formula for schools and examine how different options would affect the finances of different schools or areas of the country.
Briefing note
The aim of this report is to identify the effect of month of birth on a range of key skills and behaviours amongst young people growing up in England today.
Briefing note
Haroon Chowdry and Luke Sibieta
In this Briefing Note, we produce new estimates of the likely cuts to overall public spending on education in the UK up to 2014-15.
Briefing note
The inflation figures for September 2011 released this week by the Office for National Statistics (ONS) are important, because they affect how the tax and benefit system will look in 2012-13.