Levelling up: it’s time to step upcommentThe gap in employment rates between the best- and worst-performing areas is at its widest since 2005, says Christine Farquharson.30 June 2024
How would the parties’ tax and spending plans affect Scotland and Wales? reportThis ‘explainer’ looks at how the parties’ proposals would affect Scotland and Wales, covering tax, spending, public finances and the constitution.28 June 2024
Labour’s policies on workers’ rights and mandated workplace benefitscommentThis comment assesses the potential impact of Labour’s proposed increases in workplace rights and benefits such as sick pay.26 June 2024
Free breakfast clubs in schools: what Labour’s plans would mean for pupils and familiescommentLabour’s manifesto promises free breakfast clubs in all primary schools. This comment examines possible benefits and challenges with the policy.25 June 2024
How should we interpret parties’ public spending pledges this election?commentParties have pledged lots of ‘fully costed’ spending policies but these tell us little about the actual funding each public service might receive.23 June 2024
Higher education finances: how have they fared, and what options will an incoming government have?reportThe next government faces difficult choices on higher education funding, with tuition fees frozen and international student recruitment falling.22 June 2024
What is the outlook for English councils’ funding?reportCuts to some council services are likely unless spending pressures abate, even with big increases in council tax and especially in more deprived areas21 June 2024
How do the last five years measure up on levelling up? reportHow well – or badly – has the UK fared on the 12 levelling up missions? We examine early progress and the scale of the challenge ahead.19 June 2024
The uncertain course for school and college funding over the next parliamentcommentThis piece analyses the 2024 general election manifesto commitments on school and college funding from the main UK political parties. 19 June 2024
SNP manifesto: a reactioncommentAn assessment of the tax and spending changes proposed in the 2024 SNP general election manifesto.19 June 2024
The two-child limit: poverty, incentives and costcommentWhat impact has the ‘two-child limit’ in universal credit had, and what policy choices does the next government face?17 June 2024
Reform UK manifesto: a reactioncommentAn assessment of the tax and spending changes proposed in the 2024 Reform UK general election manifesto.17 June 2024
Plaid Cymru manifesto: a responsecommentAn assessment of the tax and spending changes proposed in the 2024 Plaid Cymru general election manifesto13 June 2024
Labour Party manifesto: an initial responsecommentAn assessment of the tax rises and spending changes proposed in the 2024 Labour Party general election manifesto13 June 2024
Green Party manifesto: a reactioncommentAn assessment of the tax rises and spending changes proposed in the 2024 Green Party general election manifesto.12 June 2024
The Conservative manifesto: an initial responsecommentAn assessment of the tax cuts and spending changes proposed in the 2024 Conservative party general election manifesto.11 June 2024
Universal credit: incomes, incentives and the remaining roll-out reportWhat has been the impact of universal credit on incomes and work incentives? What challenges remain for the next government?11 June 2024
Conservatives pledge a new Help to Buy equity loan scheme: what does it mean?commentThe Conservative Party has pledged to introduce a new Help to Buy equity loan scheme if it wins power. 11 June 2024
The government’s record on tax 2010–24 reportAn assessment of tax policy changes and the policymaking process from 2010 to 2024.10 June 2024
Tough questions will face the election winnerscomment"Whichever of the main parties forms the next government, it will need to cut spending or raise taxes or it will miss its own fiscal targets."10 June 2024
Liberal Democrat manifesto: a reactioncommentAn assessment of the tax rises and spending increases proposed in the 2024 Liberal Democrat general election manifesto.10 June 2024
How have the size and shape of the UK state changed?reportWe describe how the size and shape of the state have changed since the mid 1950s and over the 2019–24 parliament, and discuss the future outlook.9 June 2024
Labour’s plans to build childcare spaces in schools will nudge the market in a different direction – but not transform itcommentThe plans announced today may nudge the childcare market in a different direction – but certainly won’t transform it.9 June 2024
The distributional impact of tax and benefit reforms since 2010reportHow have tax and benefit reforms affected household incomes? Who has lost more, poorer or richer households?8 June 2024
A response to the Conservatives’ proposals to reduce growth in the health-related benefits billcommentWe analyse the package of reforms aimed at reducing growth in the number of people receiving health-related benefits. 8 June 2024
How have English councils’ funding and spending changed? 2010 to 2024 reportIncreases in council funding over the last parliament have not reversed big cuts made during the 2010s, with spending on many services still down 40%. 7 June 2024
Pensions: five key decisions for the next governmentreportHow will the next government change pensions policies? This report examines key decisions that need to be taken. 7 June 2024
The state of education: what awaits the next government?reportThe next government will inherit a mixed legacy: England is one of the world’s top performers in school attainment but there are deep inequalities. 6 June 2024
Council tax needs urgent reform – not being frozen in time in 1991commentThe Conservatives have ruled out revaluing and reforming council tax in England as part of what they term their ‘Family Home Tax Guarantee’. 6 June 2024
To what extent could better growth improve the fiscal outlook – or weaker growth make it worse? commentThe outlook for growth is a key determinant of fiscal forecasts. What could an upwards or downwards revision mean for the public finances? 6 June 2024
Making mortgage guarantees permanent will help some first-time buyers, but only if they can afford a bigger mortgagecommentToday, Labour have pledged to make the government’s mortgage guarantee scheme permanent if they win power. We discuss the impact of such a scheme.6 June 2024
Conservatives' plan for child benefit withdrawal goes some way to fixing a bizarre system - but misses an opportunity for a more fundamental reshape commentThe Conservative Party has proposed increasing the threshold at which families pay the Child Benefit Tax Charge from £60,000 to £120,000. 6 June 2024
School spending in England: a guide to the debate during the 2024 general electionreportThis report seeks to inform the debate on school funding during the 2024 general election by analysing past trends and likely future pressures.4 June 2024
Should the pensions lifetime allowance be reintroduced and, if so, how?commentBudget 2023 abolished the lifetime limit on tax-privileged pension savings. Labour has committed to reintroducing it. Would that be a good idea?4 June 2024
How do the parties’ policy proposals fit in with their fiscal rules? commentWhoever is Chancellor will find it difficult to keep debt on course to fall, and borrowing to fund Labour’s green investment plan would make it harder 4 June 2024
The Conservatives and the Economy, 2010–24working paperThis chapter documents the course of the economy over the last 14 years for the forthcoming book 'The Conservative Effect, 2010-2024'.3 June 2024
Labour’s ‘Growth and Skills’ levy would give more flexibility to firms – but employers would still need to get on boardcommentHow might Labour’s proposal to broaden the Apprenticeship Levy into a ‘Growth and Skills’ Levy affect training rates, especially for young people?1 June 2024
What has happened to earnings since 2019?reportThis report examines what has happened to earnings in the UK since the COVID-19 pandemic.31 May 2024
Seven key facts about UK living standardsreportWhat has happened to average incomes, inequality, poverty, jobs and pay since 2009 and since 2019? How does the UK compare internationally?31 May 2024
Conservative plans to abolish the UK Shared Prosperity Fund to help fund a new National Service scheme would hit poorest parts of the UKcommentAbolishing the UK Shared Prosperity Fund would see poorer parts of the UK lose hundreds of millions in funding – with Cornwall and Wales hardest hit.29 May 2024
Homeownership for young adults has recovered to its 2010 levelcommentWhat has happened to homeownership since 2010 and how do the trends differ by age and income? We consider the latest data. 29 May 2024
High-skilled apprenticeships have high returns – but funding via a ‘crackdown’ on higher education courses is challengingcommentThis comment analyses the Conservative Party’s plan to increase the number of high-skilled apprenticeships.29 May 2024
A new triple-locked personal allowance for pensioners?commentReintroducing a higher pensioner personal allowance would be another example of the Conservatives reversing a recent Conservative Chancellor’s policy.28 May 2024
IFS response to Labour Party announcement on NHS waiting listscommentExperience tells us that significant waiting time reductions are possible, but the fiscal climate will make it much harder to increase health funding.28 May 2024
A note of caution on fiscal technocracycommentShould technocratic bodies like the OBR have a greater role in guiding UK fiscal policy? In a new opinion piece, Ben Zaranko argues not.27 May 2024
Public finances and the 2024 general electioncommentElections are about choices, and few are more important than the choices we make over how much to tax and what to spend those tax revenues on.25 May 2024
Recent trends in and the outlook for health-related benefitsreportRecipients of and spending on health-related benefits have risen rapidly since the start of the pandemic, posing a serious challenge for policymakers.19 April 2024
Raising revenue from closing inheritance tax loopholescommentReforms could be enacted to make inheritance tax fairer and raise revenue.18 April 2024
Spending as much as other countries but taxing less is unlikely to be sustainablecommentHow do the UK’s levels of tax and spend compare with other advanced economies?17 April 2024
New tax year gives Chancellor more ‘headroom’ but doesn’t change the fundamentals commentThe start of a new tax year causes a mechanical boost to the Chancellor’s ‘headroom’, but the post-election fiscal challenge remains daunting. 16 April 2024
Recent trends in public sector payreportHow has public sector pay changed in recent years? Which type of workers have done better and which have done worse?26 March 2024
Living standards since the last electionreportNew income statistics suggest this parliament is on course to be the worst for living standards on record.21 March 2024
A longer-term view of NHS waiting lists in EnglandcommentHow have NHS waiting lists and waiting times for pre-planned treatment changed over the last 40 years?19 March 2024
Spring Budget 2024: initial IFS responsecommentWe’ve learned to expect some degree of smoke and mirrors in the Budget. Today was no different.6 March 2024
Reforming the taxation of non-doms: policy options and uncertaintiescommentThis comment summarises what is known about non-doms, the options for reforming how they are taxed and potential revenue implications. 4 March 2024
The past and future of NHS waiting lists in EnglandreportNHS performance will be a key election issue. We examine how NHS waiting lists have changed in the past and how they could change in the future.29 February 2024
The context for the March 2024 BudgetreportHow might the outlook for the public finances change and how should the Chancellor’s tax and spending plans change in response in the Budget?27 February 2024
IFS response to Labour's announcement on plans for green investmentcommentAn initial response to Labour's announcement that it will no longer seek to spend £28 billion per year on green investment8 February 2024
Labour's green investment pledge raises so many questionscommentThe recent “confusion” tells us a lot about the tenor of the coming election campaign and the debate about fiscal policy.5 February 2024
Constraints and trade-offs for the next governmentreportThe next government is likely to face some of the most difficult economic and fiscal choices the UK has faced outside of pandemics and major crises.25 January 2024
A look under the hood of Labour’s investment planscommentLabour have promised £28 billion of green investment per year by the second half of the next parliament. £20 billion of this would be ‘additional’.5 September 2023
Tax and public finances: the fundamentalsreportThis report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by governments in coming decades.23 August 2023
Spring Budget 2024collectionAll our analysis of the Spring Budget 2024. Includes research, comment, explainers and more.6 March 2024
Living standards, poverty and inequality in the UKlanding pageKey research, data and resources that show how and why living standards and poverty have changed since 1961.21 March 2024
