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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, funded by the Joseph Rowntree Foundation, is the fifteenth in an annual series published by the Institute for Fiscal Studies (IFS). It analyses the HBAI statistics and digs deeper to explore the driving forces behind key trends in living standards, inequality and poverty.
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This report examines both the direct and indirect effects of Brexit on the UK’s public finances, based on a comprehensive review of studies analysing the short- and long- term economic effects of Brexit.
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Private pension saving is a key component of retirement saving in the UK. The most recent data available shows that four-tenths of private household wealth is held in private pensions. Among those aged 55 to 64 nearly 73 percent had accumulated some private pension rights, with the median holding ...
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The government has committed to freezing school spending per pupil in cash terms in England up to 2019–20. It has also committed to introducing a national funding formula for schools in England from 2017 onwards. In this report, we provide historical context for these changes by showing how ...
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James Browne and Andrew Hood
Official data on the distribution of household incomes in the UK are available only with a significant lag: the latest statistics are for 2013–14. In this report, we use modelling techniques to provide a more up-to-date picture and to assess how things are likely to evolve in the coming years.
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In this report we describe the forms in which household wealth is held, we set out the effects of the current UK tax system on the incentive to save in different assets, we consider the implications of a number of reforms due to be introduced or currently under consideration, and we analyse the ...
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The IFS Green Budget 2016 was published on 8 February.
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James Browne
This report examines the impact of the changes to the tax and benefit system to be introduced by the UK Government between April 2015 and April 2019 in Wales and compare this to average impacts across the whole UK.
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James Browne
In this report, as well as showing the direct impact of tax and benefit changes on household incomes and work incentives, the author analyses the distributional impact of the gains from the 'National Living Wage' (NLW), the impact of the NLW on the work incentives faced by those whose wages are ...
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Rowena Crawford, David Innes and Cormac O'Dea
In this report, the authors aim to improve understanding of wealth holdings of individual households considerably using new data from the Wealth and Assets Survey (WAS).
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Stuart Adam, Daniel Chandler, Andrew Hood and Robert Joyce
Social housing providers (local authorities and housing associations) fulfill at least three functions: building housing, acting as landlord and delivering subsidised rent levels. This report focuses on the last of these. Specifically, we analyse the consequences for tenants, social housing ...
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This report analyses government statistics about the distribution of income in the UK (Households Below Average Incomes or HBAI).
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Alison Andrew, Orazio Attanasio, Britta Augsburg, Sally Grantham-McGregor, Smriti Pahwax, Costas Meghir and Marta Rubio Codina
This report analyses government statistics about the distribution of income in the UK (Households Below Average Incomes or HBAI).
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The new report has re-examined the current funding system for undergraduate higher education, highlighting its uncertain public finance implications.
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This evaluation compares the education outcomes of Social Mobility Foundation (SMF) participants (collected by SMF via participant questionnaires) with outcomes for a group of pupils with similar observable characteristics (such as performance at secondary school and neighbourhood context), ...
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The report analyses the issues and challenges facing Chancellor George Osborne as he prepares for his final Budget of this parliament.
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This paper considers the development of HMRC’s discretionary powers and the limits applied by the courts on the use of those powers with particular reference to the legitimate expectation rule.
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This paper considers what the OTS has achieved to date and what can be learnt about the impact of the OTS on simplification of the tax system.
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This report examines trends in the organisation of general practitioner (GP) practices in England between 2004 and 2010, and the relationship between practice size and two indicators of the quality of care: Quality and Outcomes Framework (QOF) scores; emergency inpatient admissions for ambulatory ...
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Rebecca Allen, Chris Belfield, Ellen Greaves, Caroline Sharp and Matt Walker
This report provides the first evidence of the relative cost-effectiveness of different routes into teaching in England, describing and empirically estimating the costs and benefits of different routes into teaching while accounting, as far as possible, for the selection of teachers with different ...