The £600 billion problem awaiting the next government podcastWe speak to David Gauke and Giles Wilkes, two experts who have been at the heart of the spending review process.25 April 2024
Be the Chancellor Our interactive tool lets you be the Chancellor. Change spending plans, set tax policies and see how your choices impact borrowing and debt.
Should we worry about government debt? podcastDavid Miles joins us to discuss high government debt and its impact on the economy. 11 April 2024
IFS Annual Lecture - Innovation and productivity policies: a budgetary perspective event 15 May 2024 Professor Heidi Williams (Dartmouth College) will deliver the 2024 IFS Annual Lecture on innovation and productivity policies.
Higher Education Access and Funding: challenges and policy options conference 14 May 2024 This one-day academic conference will look at access to and funding of Higher Education systems.
Jobs landing pageAt IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.20 July 2022
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
An immediate response to the Scottish Government’s MTFS Comment Updated funding and spending projections show a significant funding gap looming for the Scottish Government – and little sense of how to address it. 25 May 2023
CIOT/IFS debate: Carbon border adjustment – what approach should the UK take? Event 24 May 2023 at 09:00 The government is consulting on how to prevent UK taxes on greenhouse gas emissions simply leading to emissions-generating activities moving abroad.
CIOT/IFS debate: Carbon border adjustment – what approach should the UK take? Presentation The government is consulting on how to prevent UK taxes on greenhouse gas emissions simply leading to emissions-generating activities moving abroad. 24 May 2023
Turbocharged tax increases reveal PM’s lack of options Comment "My bet is that the tax burden will not get back to its pre-2020 levels for many decades, if ever." Paul Johnson writes for the Times on tax rises. 17 May 2023
Why are more and more people paying the higher rate of tax? Explainer In recent decades, the amount of adults paying the higher rate of tax has increased enormously. In this explainer, we explain the reasons why. 17 May 2023
A deepening freeze: more adults than ever are paying higher-rate tax Report How many people pay higher rates of income tax? We analyse the large increases in the share of adults paying the 40% rate or above since 1991–92. 16 May 2023
As the state gets bigger, taxes will rise. It’s time to be honest about that Comment Winston Churchill, a man of famously expensive habits, believed that income should always be adjusted to meet expenses, and never the other way around 28 April 2023
Design of partial population experiments with an application to spillovers in tax compliance Working Paper We develop a framework to conduct experiments for estimating direct and spillover effects when units are grouped into mutually exclusive clusters. 24 April 2023
VAT may be 50, but it has a lot of growing up to do — and so do we Comment "Happy 50th birthday, VAT." Paul Johnson writes for The Times on the design and complexities of VAT on its 50th anniversary. 10 April 2023
The stealth tax rise Podcast We look at the impact that freezing tax thresholds has on the tax people pay. 6 April 2023
Britain’s economically damaging tax system is now indefensible Comment "In remembering Lord Lawson, it is surely his 1988 Budget which will stand as his defining moment as chancellor." Paul Johnson writes in The Telegraph 5 April 2023
How are private pensions taxed? Explainer Private pensions form a key part of retirement saving. We explore how they are taxed. 3 April 2023
Lower oil and gas prices set to hit Scotland’s underlying public finances Comment Scotland’s underlying fiscal position is set to improve by much less than expected last year, as oil and gas prices fall back. 3 April 2023
IFS residential conference 2023 - Taxing top incomes: design issues & challenges beyond the politics Conference 30 March 2023 at 12:00 Oxford This conference, sponsored by CIOT, looked at the taxation of top incomes and asked how the system could be made more rational and effective.
IFS residential conference 2023 Presentation This conference, sponsored by CIOT, looked at the taxation of top incomes and asked how the system could be made more rational and effective. 30 March 2023
The long view: how tax expenditures affect revenue over multiple years Comment Timing differences (loss carry-forward and accelerated depreciation) mean that tax expenditures can have long-lasting effects. 29 March 2023
Fiscal Studies, Volume 44, Issue 1 Journal issue Fiscal Studies, Volume 44, Issue 1: Symposium: the global minimum tax 20 March 2023
Symposium: the global minimum tax – introduction Journal article The group of papers included in this symposium address some of the key issues arising in the design of a Global Minimum Tax. 20 March 2023
Empirical evidence on the global minimum tax: What is a critical mass and how large is the substance-based income exclusion? Journal article This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2. 20 March 2023
Three key takeaways from our TaxDev Tax Expenditures Workshop Comment Tax expenditure reporting is vital but challenging – this briefing covers three key takeaways from a recent workshop on the topic. 17 March 2023
