Reports
Reports provide in-depth coverage of findings from substantive research with long-term policy relevance. They are aimed at non-specialists, as well as academics.
Report
The parts of the UK tax system that dictate how different forms of income are taxed are of central importance and are not fit for purpose.
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In our annual series of reports on education spending, funded by the Nuffield Foundation, we bring together data on education spending per student across the life cycle and provide analysis about the major issues facing different sectors.
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This report analyses state pension provision for the self-employed in the context of these two underlying trends: the rising number of the self-employed and the increasing universality of the UK state pension system. We document trends over time in both the proportion of individuals who, although ...
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In this report, we seek to explain this decline in pension saving amongst the self-employed. We examine the extent to which the decline has been driven by the changing characteristics of the self-employed population. We then explore changing attitudes towards pension saving, and changes in other ...
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The IFS Green Budget 2020, in association with Citi and with funding from the Nuffield Foundation, analyses the huge economic trauma since the March Budget, the much heightened uncertainty over the path of the economy in coming years, and the big decisions confronting Chancellor Rishi Sunak as he ...
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The COVID-19 crisis is having immediate effects on councils’ budgets as a result of increases in spending on local services and reductions in income from sales, fees and charges and commercial activities.
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The COVID-19 school closures forced children and parents to make unprecedented changes to their daily routines. Including the summer holidays, most children will have had a five-and-a-half-month break from physically attending school by the time they returned in September.
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School spending covers pupils in state-funded schools aged 5–16, as well as pupils aged 16–19 in school sixth forms. In 2019–20, total spending on schools in England represented about £51 billion (in 2020–21 prices), accounting for 17% of total public service spending in England.
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The IFS Deaton Review was launched to understand the causes of economic and social inequalities, and their effects on societies and on our political discourse. Such an analysis is particularly important for the economics and politics of trade policy: trade and globalisation can have important ...
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Challenges for the childcare market: the implications of COVID-19 for childcare providers in England
The closures of childcare providers to most families during the COVID-19 crisis have underlined the importance of access to childcare, both to support paid work and to help shape young children’s environment.