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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 examines the inheritances that are likely to be received by those living in England who were born in the 1960s, 1970s and 1980s. We explore the age at which inheritances are likely to be received and the amounts that we expect to be inherited, focusing on key inequalities in each. All ...
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The Tax Law Review Committee (TLRC) and the Institute for Fiscal Studies have made many contributions to the debate on tax and employment status. The TLRC first reported on the topic in 2001.
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Alex Davenport, Samuel North and David Phillips
European Structural and Investment (ESI) funds help to pay for initiatives supporting business development, research and development, investment in digital and green infrastructure, as well skills and training interventions and support for job-seekers. But with the UK having formally departed the ...
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This report examines how living standards – most commonly measured by households’ incomes – were changing in the UK up to approximately the eve of the current COVID-19 crisis, using the latest official household income data covering years up to 2018–19.
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Council tax bands in Wales are based on property values in April 2003 – 17 years ago. That is more up to date than in England and Scotland, where they are based on values in April 1991 (almost 30 years ago!). But it is still enough time for the relative values of different properties to change ...
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Council tax matters. It matters to local government as, at over £31 billion a year, it now makes up over half of its funding for non-education expenditure.
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Going to university is a very good investment for most studentsOver their working lives, men will be £130,000 better off on average by going to university after taxes, student loan repayments and foregone earnings are taken into account. For women, this figure is £100,000. (These and other ...
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Tom Harris, Louis Hodge and David Phillips
The 2010s have been a decade of major financial change for English local government. Notonly have funding levels – and hence what councils can spend on local services – fallensignificantly; major reforms to the funding system have seen an increasing emphasis onusing funding to provide financial ...
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Whether the UK leaves the European Union, and if so on what terms, is a crucial issue andtherefore rightly should be the subject of much debate in the run-up to the generalelection on 12 December.
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Funding the National Health Service is now the biggest single thing the government does. So how has health spending has changed over the last 70 years?