'Shares for rights' could come at a cost

Understand this issue

Election Special: Your questions answered

podcast

In the final run up to the election, we answer your questions about everything from borrowing to AI to the part that luck plays in the economy.

27 June 2024

What is the two-child limit in benefits?

explainer

IFS Associate Director Tom Waters explains.

27 June 2024

Election Special: The big issues politicians haven't spoken about

podcast

What are the manifestos missing? What are the big challenges facing us? And what information should voters be aware of as they head to the polls?

25 June 2024

Policy analysis

How would the parties’ tax and spending plans affect Scotland and Wales?

report

This ‘explainer’ looks at how the parties’ proposals would affect Scotland and Wales, covering tax, spending, public finances and the constitution.

28 June 2024

What are the parties’ plans for benefits and taxes?

calculator

Use our simple interactive tool to see how the parties’ plans for benefits and taxes would impact household incomes over the next five years.

24 June 2024

The two-child limit: poverty, incentives and cost

comment

What impact has the ‘two-child limit’ in universal credit had, and what policy choices does the next government face?

17 June 2024

Academic research

Intertemporal income shifting and the taxation of business owner-managers

journal article

We show that responses of UK company owner-managers to personal taxes are due to intertemporal income shifting and not reductions in business activity

24 January 2024

Insurance, redistribution, and the inequality of lifetime income

working paper

This paper studies how the tax-and-transfer system mitigates income inequalities over the lifetime, which can lead to disparities in living standards.

2 November 2023

The menopause "penalty"

working paper

We estimate the effect of menopause diagnosis on employment and earnings, reliance on social safety net programs, and demand for medical care.

18 March 2024