Follow us
Publications Commentary Research People Events News Resources and Videos About IFS
Home Publications Report

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
Gavin Davies, Andrew Dilnot, Christopher Giles and David Walton
This Green Budget looks at the options available to the Chancellor in his March Budget.
Report
Ian Crawford, Ian Crawford, Stephen Smith, Stephen Smith, Steven Webb and Steven Webb
This paper considers the impact on households of imposing VAT on domestic energy, and the extent to which the social security system will safeguard poorer households against the additional tax burden.
Report
Harold Freeman and Rachel Griffith
Proceedings of the IFS conference held on 24 June examining the possible solution to surplusAdvance Corporation Tax suggested by the Chancellor in his March 1993 Budget Speech.
Report
Christopher Giles and Ridge, Ridge
In this commentary we address issues of fairness and the simplicity of Council Tax. Using actual data on Council Taxes set by local authorities we examine how the Council Tax is distributed across the income range and by individual type.
Report
Daniel Sandler
The purpose of this paper is to review the differing treatment of fringe benefits for income tax and National Insurance purposes, to determine whether there should be different bases for the treatment of fringe benefits in these two areas.
Report
A survey of the main issues involved in using equivalence scales to estimate the costs of children for policy purposes: the authors estimate a range of scales for the UK and examine the impact of varying scales on official statistics.
Report
Fry, Fry and Graham Stark
A report considering how effective means-tested benefits are at reaching the right people. The most comprehensive study of take-up ever undertaken, it gives a detailed breakdown of the results.
Report
Christopher Giles and Steven Webb
The purpose of this Commentary is to evaluate the merits of different methods of measuring low income, and to comment on the results of two main sets of UK low income statistics.
Report
Gavin Davies, Davis, Davis, Andrew Dilnot, David Walton and Edward Whitehouse
This Green Budget looks at the options available to the Chancellor in his March Budget.
Report
An examination of the principles behind the taxation of pensions. The report assesses and costs a number of possible reforms.
Report
Brechling, Brechling and Stephen Smith
This commentary attempts to analyse the decision by households to invest in energy efficiency measures using the tools of microeconomic analysis.
Report
This commentary represents an initial response to the issues raised by the Ruding Committee and the recommendations made.
Report
Gavin Davies, Andrew Dilnot, David Walton and Edward Whitehouse
This Commentary looks at the options open to the Chancellor in the Budget.
Report
Richard Disney and Edward Whitehouse
Report
Paul Johnson and Steven Webb
This commentary analyses three seperate studies which attempt to assess the extent of poverty in the UK and asks why these studies produced apparently different results.
Report
Stephen Smith and Ridge, Ridge
Report
Edward Whitehouse, Gavin Davies, Andrew Dilnot, Robinson Robinson and David Walton
The Green Budget looks at the Chancellor's options for the Budget.
Report
Paul Johnson and Steven Webb
These two reports form the latest in a series of IFS studies on poverty and low incomes in the United Kingdom.