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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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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
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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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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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 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 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 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 ...
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This report describes new research on the impact of different pre-school experiences on academic outcomes at the end of Key Stage 4 (KS4, age 16) and relates this to the potential longer-term economic benefits for both the individuals themselves and the exchequer.
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Daniel Chandler and Gemma Tetlow
In this report, we distinguish between factors affecting mainly the demand for older workers and those affecting mainly the supply of older workers. However, in practice, it is very difficult to disentangle the effects of the two.
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This report focuses on trends in public sector pay and compares these with what has been happening in the private sector.
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This report analyses government statistics about the distribution of income in the UK (Households Below Average Incomes or HBAI).