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Journal issue details
- Publisher
- Wiley
- Issue
- Volume 46, Issue 1, June 2025
Suggested citation
. (eds.) (2025). Fiscal Studies: Volume 46, Issue 1 46(1/2025).
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In Paul's final episode, he speaks with incoming IFS Director Helen Miller about the big economic pressures facing the UK.
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How could government help people manage their pension pots?
We explore options for how government could help people manage their pension pots in retirement.
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Is there a better alternative to the triple lock?
We look at the triple lock and what government could do to reform the system.
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Policy analysis

Labour’s first year in power: is this still a mission-driven government?
The Institute for Fiscal Studies and the Institute for Government discussed Labour's first year in power at a joint event.

A wealth tax would be a poor substitute for properly taxing the sources and uses of wealth
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Rachel Reeves will need to face up to fantasists on both sides
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Academic research

Tax equity in low- and middle-income countries
In this paper, the authors ask what role taxation can or might play in reducing inequality in low and middle-income countries.
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Electronic payment technology and tax compliance: Evidence from Uruguay's financial inclusion reform
We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms.
2 July 2025

On the relationship between corruption perception and tax morale: Does natural resource abundance matter?
We examine the heterogeneous effect of corruption perception on tax morale across resource-rich and -poor countries in Africa.
25 June 2025