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What would it take to fix social care?
podcast
<p class="p1">How does social care work, why has reform proved so difficult, and what would it take to build a fairer and more sustainable system?</p>
17 September 2026
Land value tax: the perfect tax?
podcast
<p>Unlike most taxes, land value tax doesn’t discourage people from working, investing or building. So why don’t we use it more?</p>
7 September 2026
How to fix business rates
podcast
<p class="p1">Business rates are blamed for killing the high street. But would cutting them actually help shops and pubs - or simply make landlords richer?</p>
27 August 2026
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IFS Annual Lecture: Are Ideas Harder to Find, Overall?
event 12 October 2026
<p><span data-teams="true">Nobel Laureate Philippe Aghion will deliver the 2026 IFS Annual Lecture.</span></p>
IFS Green Budget 2026
event 14 October 2026
<p><span style="-webkit-text-stroke-width:0px;background-color:rgb(255, 255, 255);color:rgb(37, 61, 64);display:inline !important;float:none;font-family:"DM Serif Text", serif;font-size:20px;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">The IFS Green Budget assessed the state of the UK economy and the government’s fiscal position ahead of the Autumn Budget.</span></p>
IFS Zooms In Live: A look ahead to the Budget
event 20 October 2026
<p><span style="-webkit-text-stroke-width:0px;background-color:rgb(255, 255, 255);color:rgb(37, 61, 64);display:inline !important;float:none;font-family:"DM Serif Text", serif;font-size:20px;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">A special in-person recording of an episode of the IFS Zooms In podcast ahead of the Budget, looking at the choices facing the Chancellor.</span></p>
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<p>At IFS, we recruit and train top-quality economists and professional support staff. We foster a respectful and inclusive working environment.</p>
20 July 2022
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Taxation of wealth and wealth transfers

Published on 1 April 2010

Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.

<p>Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers. It consists of a set of thirteen commissioned studies which draw on the latest thinking in each area. These are supplemented by expert commentaries to provide a wide range of views and ideas.</p>

Authors

Carl Emmerson

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Queen's University, Ontario

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Emma Chamberlain

Pump Court Chambers, STEP, CIOT