More from IFS
Understand this issue
Inheritance tax and farms
The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected? Were they a good idea?
25 November 2024
What does the Budget mean for the UK?
We discuss the Chancellor's first Budget and what impact the changes could have.
31 October 2024
We can’t have any more budgets where speculation is running wild
Rachel Reeves needs to deliver a clear statement of intent for the remainder of this government’s time in office
28 October 2024
Policy analysis
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains
Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.
15 November 2024
François Gerard announced as new TaxDev Research Director
We are pleased to announce the appointment of François Gerard as TaxDev’s new Research Director.
8 November 2024
Autumn Budget 2024: IFS analysis
At this online webinar IFS researchers presented their initial response to new Chancellor Rachel Reeves' first Budget.
Academic research
Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries
We show that how countries disburse tax credits matters for economic incidence by exploiting reform to the disbursement of child benefits in Argentina
22 October 2024
Tax preferences and housing affordability: Exploration using a life-cycle model
We present a dynamic life-cycle model of demand for housing, including owner occupied housing, investment property and liquid assets.
21 October 2024
Survey of the Ghanaian Tax System
This edition of the Survey of Ghana’s Tax System provides a comprehensive overview of the tax system as of the start of 2024.
18 November 2024