Fiscal Studies Special Issue: The COVID‐19 Economic Crisis, Volume 41, Issue 3
Journal issue details
- Publisher
- Wiley
- Issue
- Volume 41, Issue 3, November 2020, pages 483-755
More from IFS
Understand this issue
![Farm](/sites/default/files/styles/square_desktop/public/2024-11/farm-feature.jpg?itok=WYkIdHMV)
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
![Row of houses](/sites/default/files/styles/square_desktop/public/2024-12/HousingTaxFeature.jpg?itok=aNct3SwV)
How is tax damaging the housing market?
We discuss how taxes like capital gains, stamp duty, and council tax impact the housing market, affecting affordability, renting, and homeownership.
18 December 2024
![Paris](/sites/default/files/styles/square_desktop/public/2024-12/ParisF.jpg?itok=4GrFWfkG)
Why did the French Budget fail to pass?
France’s failed budget highlights fundamental challenges with public debt, slow growth, and the need for significant reforms.
12 December 2024
Policy analysis
![Figure 1. Employment rates by local authority, year to June 2024](/sites/default/files/styles/square_desktop/public/2024-12/Figure%201.%20Employment%20rates%20by%20local%20authority%2C%20year%20to%20June%202024%402x.jpeg?itok=_SqPMR53)
Employment rates by local authority, year to June 2024
Almost a third of local authorities in Great Britain already have employment rates of 80%, one in six have employment rates below 70%.
12 December 2024
![Employment rates of 15–64 year olds in OECD countries, 2016 to 2023](/sites/default/files/styles/square_desktop/public/2024-12/Figure%202.%20Employment%20rates%20of%2015%E2%80%9364%20year%20olds%20in%20OECD%20countries%2C%202016%20to%202023%402x.jpeg?itok=BZgVxEmz)
Employment rates of 15–64-year-olds in OECD countries, 2016 to 2023
There is a sizeable gap between the UK’s employment rate of 75% and the top four countries who have achieved an 80% employment rate.
12 December 2024
![Employment rates in the UK and the four frontier countries, by age and gender, 2005 to 2023](/sites/default/files/styles/square_desktop/public/2024-12/Figure%203.%20Employment%20rates%20in%20the%20UK%20and%20the%20four%20frontier%20countries%2C%20by%20age%20and%20gender%2C%202005%20to%202023%402x.jpeg?itok=h2B58XzI)
Employment rates in the UK and the four frontier countries, by age and gender, 2005 to 2023
The employment rate gaps for 15-24-year-olds and 55-64-year-olds together explain three quarters of the difference in employment rates between the UK.
12 December 2024
Academic research
![Working paper cover](/sites/default/files/styles/portrait/public/2024-10/WP202449-Wage-effects-of-means-tested-transfers-incidence-implications-of-using-firms-as-intermediaries_Page_001.jpg?itok=BnR-BIDr)
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
![Working paper cover](/sites/default/files/styles/portrait/public/2024-12/WP202457-Tax-evasion-and-contribution-benefit-link-the-case-of-maternity-benefits_Page_01.jpg?itok=jOeNCHHP)
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
![Working paper cover](/sites/default/files/styles/portrait/public/2024-12/WP202458-Firm-quality-and-health-maintenance_Page_01.jpg?itok=M6jVsHS1)
Firm quality and health maintenance
We estimate the impact of firm quality – primarily measured by firm productivity – on the health maintenance of employees.
18 December 2024