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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.
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This report provides new estimates of total spending by the government on children in England, including benefits, education spending,services for vulnerable children and healthcare. In the most recent year of data (2017–18), total spending was over £120 billion or over £10,000 per child under ...
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Rowena Crawford and Pierfrancesco Mei
The ageing of the population is one of the biggest changes facing society today. People are living longer, remaining healthier at older ages, and working and engaging in society for longer. This is an achievement that should be celebrated, both in its own right and for the opportunities it ...
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It is well known that the average graduate earns more than non graduates, and that university graduates from certain subjects and from certain universities earn considerably more than others. For example, five years after graduation, men from the highest earnings universities earn almost 50% more ...
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Paul Johnson, Elaine Kelly, Tom Lee, George Stoye, Ben Zaranko, Anita Charlesworth, Zoe Firth, Ben Gershlick and Toby Watt
On 5 July this year the NHS will be 70. In all its 70 years it has rarely been far from the headlines. It has been through more than its fair share of reforms, crises and funding ups and downs. Over that period, the amount we spend on it has risen inexorably. Yet, today, concerns about the adequacy ...
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Salifu Amadu, Orazio Attanasio, Bet Caeyers, Sarah Cattan, Lina Cardona Sosa, Sonya Krutikova, Peter Leighton, Lise Masselus and Mubarik Yakubu
This report presents a detailed overview of the baseline data collection activities as part of the project "Improving early childhood development in rural Ghana through scalable low-cost community-run play schemes''. The project is collaboration between The Institute for Fiscal Studies (UK), Lively ...
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Laura Abramovsky, Yohannes Abrha Beyene, Edward Abrokwah, Nicolo Bird, Tom Harris, India Keable-Elliott, Ataklti Weldeabzgi and Yani Tyskerud
This paper, written collaboratively by IFS researchers and policy-makers from Ethiopia and Ghana, has multiple and interlinked objectives: (i) to provide an overview of tax incentives and best practices for their design grounded in economic principles, and assess how these apply to the case studies ...
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Recent years have seen big changes to the local government finance system. These include the ending of annual spending needs assessments and the introduction of the business rates retention scheme (BRRS) in 2013–14.
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This is a pre-analysis plan specifies analysis we plan to perform for the evaluation of PANKH: an intervention in Dhaulpur district, Rajasthan targeting marriage, education, mental health and socio-emotional skills of adolescent girls as well as gender attitudes of girls and their carers.
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Andrew Hood, Robert Joyce and David Sturrock
In a new report we examine who holds unsecured debt and when that that debt might be considered a problem.
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Preliminary study estimating the lifetime costs of child abuse and neglect.
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This paper considers what safeguards are available and the extent to which the safeguards are adequate given the increased powers parliament is giving to HMRC.
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Jonathan Cribb, Andrew Hood and Robert Joyce
In this report, we seek to understand why past recessions have had such different effects on income inequality. We also examine the potential impact of the next labour market downturn on the distribution of household incomes.
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Andrew Hood and Tom Waters
In this report, we estimate what has happened since 2015–16 to household incomes and poverty rates.
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The key backdrop to all fiscal events in the UK since the financial crisis has been the weak performance of the economy. At the time of the March 2017 Budget, national income per adult was around 15% lower than it would have been had output per adult instead grown by 2% a year (close to the ...
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In this report, we focus on understanding the context for the Sanitation Marketing (SanMark) intervention and potential initial impacts, after its gradual development and roll-out to selected treatment areas in the Nigerian states of Ekiti and Enugu.
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The Government has introduced substantial reforms to the pay of teachers in the English local authority (LA) maintained sector, to give schools greater freedom to decide how much they pay teachers and how quickly their pay progresses. This study set out to identify what reforms schools were making, ...
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Robert Joyce, Matthew Mitchell and Agnes Norris Keiller
This report documents changes in housing tenure and analyses changes in the cost of renting.
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Neil Amin Smith, Mark Choo, Jennifer Glover, Julia Goldsworthy, Nick Jones, Lauren Lucas and David Phillips
This report, jointly written by researchers at the Institute for Fiscal Studies (IFS), the Local Government Information Unit (LGiU) and PwC, looks at how the views of councils’ decision-makers relate to the characteristics of the councils they represent or work for.
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An informational intervention in Western Kenya
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This report examines changes in the distribution of household incomes in the UK, and the determinants and consequences of recent trends. This includes analysing not only changes in average living standards, but also inequality in household incomes and measures of income poverty and deprivation.