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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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The main measure of inflation in the UK is the retail price index (RPI). One way to think of the RPI is as a measure of the changing cost of buying a very large shopping basket containing all of the purchases of a typical UK household. There is, of course, no such thing as a typical household. As a ...
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Mike Hawkins and Julian McCrae
In this commentary, the authors examine the effect of stamp duty on the stock market, on business investment and on merger and acquisition activity. They consider possible threats to the long-run sustainability of stamp duty revenues. The commentary goes on to assess the potential revenue ...
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Mike Brewer, Tom Clark and Alissa Goodman
Before the 2001 election the Treasury said that `tax and benefit reforms announced in this Parliament will lift over 1.2 million children out of relative poverty. But official figures released on 11 April show a smaller fall in child poverty, of only 0.5 million since 1996-97. This commentary ...
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This IFS book (March 2002) reveals that mothers still face substantial hurdles in undertaking paid employment. For those who do manage to work, childcare arrangements are a diverse mixture of carers, cost and quality. Government initiatives to increase the availability of childcare places have a ...
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The Green Budget 2002 looks at the options open to the Chancellor in his March Budget.
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Mike Brewer, Tom Clark and Michal Myck
In 2003: the government will introduce new tax credits to provide financial support for children and low-paid workers: the integrated child credit and the employment tax credit. The reform to support for children aims to unify existing payments in a way that provides a guaranteed stream of income ...
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This Commentary looks at two asset-based welfare policies and asks how they might work and what rationale lies behind them.
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This Green Budget looks at the options available to the Chancellor in his March Budget.
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Mike Brewer, Michal Myck and Howard Reed
This commentary discusses the rationale for directing financial support to families with children and assesses options for a new integrated child credit.
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Stephen Bond, Lucy Chennells, Michael Devereux, Malcolm Gammie and Edward Troup
This report aims to shed some light on the complex issues that surround this debate. Topics addressed include recent trends in corporate tax systems, costs imposed by having diverse national corporate taxes within Europe, proposals for limited co-ordination of corporate income taxes within the EU ...
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This commentary examines the role of both the public and private sectors in delivering healthcare in the UK. How does the UK compare with other countries? What is the role of private finance in the delivery of healthcare? What variations in NHS quality are seen across the UK? How much additional ...
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Lucy Chennells, Andrew Dilnot and Carl Emmerson
The Green Budget looks at the Chancellor's options for his forthcoming Budget.
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James Banks and Tanner, Tanner
The gradual shift in responsibility for welfare provision, from the government to individuals, is making household saving and wealth holding a key policy concern.
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This report considers sources of bias in cost-of-living and price indices, with particular reference to the UK's retail price index. The sources of bias discussed are caused by the introduction of new goods, quality change in existing goods and commodity substitution by consumers. New methods of ...
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Tom Clark, Christopher Giles and John Hall
The report starts from first principles, asking whether there is any need for a benefit to relieve the council tax and identifying problems with the very structure of council tax benefit. It goes on to consider whether council tax benefit succeeds in leaving local tax bills affordable for ...
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Richard Disney, Carl Emmerson and Tanner, Tanner
This commentary assesses the government's proposals. It provides a detailed description of the current pension system and asks whether there is a case for reform. It looks at how much pensioners are likely to benefit from the Minimum Income Guarantee and how the new State Second Pension compares ...
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Paul Gregg, Paul Johnson and Howard Reed
The report shows what differentiates the individuals in the survey who entered work over a twelve month period from those who remained out of work over the course of a year. It examines how the distribution of hourly wages earned by new entrants into jobs differs from the distribution of wages for ...
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Lucy Chennells and Andrew Dilnot
This Green Budget looks at the options available to the Chancellor in his March Budget.
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Tom Clark and Julian McCrae
This commentary looks at the impact of taxing child benefit under a number of scenarios. This involves analysis of the amount of revenue raised, the distributional impact of using this revenue to increase the rate of child benefit and the administrative issues encountered under particular tax ...
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This commentary assesses the impact of capping on local service provision. In particular it addresses the following questions. What factors determine desired local spending? Did capping constrain spending by local councils? Which local services bore the brunt of any cuts? Did the quality of local ...