More from IFS
Understand this issue

Unfreezing the personal allowance
What would unfreezing the personal allowance mean for taxpayers and how much would it cost?
4 August 2026

How could the Chancellor raise more tax?
What are the Chancellor’s options for raising tax, and what would they mean for households, the economy and growth?
6 November 2025

How to fix income tax
How the UK’s income tax system is poorly designed - and how reforms could make it fairer, simpler, and more efficient.
21 October 2025
Policy analysis

The outlook for the public finances
Higher inflation, higher government borrowing costs and pressures on public services will be the key challenges faced by the Chancellor at the Budget.
12 October 2026

A survey of the Ghanaian tax system (2026)
Third edition of the Survey that provides a comprehensive overview of Ghana's tax system as of the 2026 mid-year Budget.
15 September 2026

The Welsh Government’s record on tax and benefit policy
Wales leads on council tax revaluation – but has followed England on a range of ill-advised tax policy changes
20 March 2026
Academic research

Fiscal drag with microsimulation: evidence from Spanish tax records
Fiscal drag arises when nominal tax parameters remain unchanged despite nominal income growth, thereby increasing effective tax rates and revenue.
1 June 2026

Easy come, easy go: non-compliance, overwithholding and income tax revenue in Germany
This paper examines tax non-compliance among individuals in Germany who were legally required to file a tax return but failed to do so.
5 October 2026

Labor supply and wages over the life cycle: human capital and disability benefits
Work experience has been found to be a key determinant of work and wages for educated women, but it seems to play a smaller role for the less educated
1 October 2026