Inheritance tax rises and the Budget: who's affected? podcast<p>We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.</p>15 November 2024
How big are the UK's demographic challenges? podcast<p>With birth rates at record lows, we ask what the implications are for the UK and how it might impact the public finances.</p>8 November 2024
What does the Budget mean for the UK? podcast<p>We discuss the Chancellor's first Budget and what impact the changes could have.</p>31 October 2024
IFS recruitment event: Summer students event 2 December 2024 <p>We're offer an opportunity to meet current IFS staff and find out more about our summer placement scheme for current university students.</p>
Challenges for the means-tested benefit system for older people event 11 December 2024 <p><span style="font-size:11.0pt;">At this online event, IFS researchers will present new research highlighting key issues with the benefit system around retirement age.</span></p>
Jobs landing page<p>At IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.</p>20 July 2022
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
Autumn Budget 2024 Increase in employer National Insurance contributions by employee earnings, 2025–26 Published on 30 October 2024 The increases in employer National Insurance means that employers will have to pay an additional £900 for each employee on median average earnings. Employment and income Taxes and benefits Income taxes Employment
Should the Chancellor raise capital gains tax? podcast We explore why CGT reform is necessary and how changes could make the tax system fairer, more efficient and more growth-friendly. 9 October 2024
How could the Chancellor raise more tax? podcast What options does the Chancellor have for raising taxes in the October Budget? 28 August 2024
We can’t have any more budgets where speculation is running wild comment Rachel Reeves needs to deliver a clear statement of intent for the remainder of this government’s time in office 28 October 2024
Proportional increase in employer cost by employee earnings, 2025–26 data item The cut in the point at which employer NICs is paid means the largest percentage rise in labour costs is for employing lower-wage workers. 30 October 2024
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains comment Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain. 15 November 2024
Living standards, poverty and inequality in the UK: 2024 report How do rising mortgage rates and differential inflation affect incomes and poverty? How have incomes and poverty changed for pensioners? 25 July 2024
Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries working paper 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 working paper We present a dynamic life-cycle model of demand for housing, including owner occupied housing, investment property and liquid assets. 21 October 2024
Hours of work and the long-run effects of in-work transfers journal article We find that reforms incentivising full-time work can significantly boost incomes, including for poorer households, as well as enhance overall welfare 21 August 2024
