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

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

What is this government’s ‘theory of growth’? Nobody knows
"Shifting the performance of an entire economy requires a long-term, consistent and persistent direction." Paul Johnson writes for the Times.
20 January 2025
Policy analysis

Scottish Fiscal Sustainability Report – immediate response
Today’s SFC report highlights the fiscal challenges facing the Scottish and UK governments over coming decades.
8 April 2025

Enlisting consumers in tax enforcement: a policy review
This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance compliance and raise revenue.
31 March 2025

OBR successive forecasts for productivity growth and out-turn (Index: 2008 = 100)
OBR productivity growth forecasts have historically been over-optimistic: a downgrade to the OBR's forecast could cause a real fiscal headache.
28 March 2025
Academic research

TaxDev collaborating with Government of Ghana on VAT, customs, and distributional analysis
Ghana Ministry of Finance officials explain how the partnership with TaxDev is helping to improve tax policy analysis
24 February 2025

A review of Ghana's value-added tax (VAT) system
The report undertakes a review of the VAT system in Ghana with a view to making recommendations for future policy action.
11 February 2025

Tax evasion and the contribution-benefit link: the case of maternity benefits
This paper studies tax evasion and the contribution-benefit link in the context of maternity benefits in Hungary.
18 December 2024