More from IFS
Understand this issue

Drastic times need drastic action: breaking the 50-year tax taboo
Rachel Reeves should consider increasing the basic rate, just as Denis Healey did in 1975
14 April 2025

Spending Review 2025: What it means and why it matters
We take a closer look at the Spending Review and what the policies mean for public services, investment and the wider economy.
12 June 2025

Spring Statement 2025: IFS Zooms In
What were the decisions and trade-offs made by Chancellor Reeves?
27 March 2025
Policy analysis

Response to Reform’s Britannia card proposal
Reform UK's tax plans aim to attract wealthy migrants but raise concerns over revenue impact, domicile rules, and administrative complexity.
23 June 2025

Council tax hikes will do the heavy lifting
IFS Senior Research Economist Kate Ogden writes in Municipal Journal about what the 2025 Spending Review will mean for public services and councils.
17 June 2025

Treasury must not favour politics over evidence in spending decisions
Changes proposed in the fabled Green Book review could end up being highly consequential and tell us how the government is thinking — which worries me
23 June 2025
Academic research

Has COVID-19 vaccination success increased the marginal willingness to pay taxes?
We test whether the vaccination process increased the marginal willingness to pay taxes (MWTP).
23 June 2025

Landfill tax and recycling
This paper provides new empirical evidence on the role of landfill taxes in reducing landfill waste and promoting recycling.
6 May 2025

Focal pricing constraints and pass-through of input cost changes
I show that the adoption and extent of focal pricing practices in an industry in general do not lower average pass-through of input cost changes.
2 May 2025