Isaac Delestre

What would unfreezing the personal allowance mean for taxpayers and how much would it cost?

Business rates have gone from being one of the most stable and simple taxes in the system to one of the least.

How will a temporary cut to VAT on household electricity bills affect households, the tax system and the public finances?

The delay announced today will have a one-off cost to the exchequer of about £200 million

Drawing on the IFS Deaton Review of inequalities, this report sets out a policy toolkit and applications to education, jobs, geography and wealth.

The government has decided to abolish Carbon Price Support. This is a welcome development in the taxation of carbon emissions.

How is wealth distributed and how has this changed over time? We use a consistent methodology for valuing pension wealth to answer these questions.

How much protection does the benefit system afford the newly unemployed? We use UK bank account data to track financial impacts of job loss.

How much protection does the benefit system afford the newly unemployed? We use UK bank account data to track financial impacts of job loss.

At this online webinar IFS researchers presented their initial response to Chancellor Rachel Reeves' Autumn Budget.

IFS researchers provide a response to the new economic forecast and major policy announcements contained in the 2025 Budget.

Personal tax thresholds have been frozen since 2023 or earlier, meaning inflation erodes their real value. Extending freezes to 2029–30 raises £8bn.

New IFS analysis finds that official data overstated UK self-employment and top income shares between 2002–03 and 2017–18, offering a revised picture.

Official figures have mismeasured self-employment and top incomes for decades. We present new data that fill the gap in the statistical record.

The Chancellor's second Budget will be a tricky one. The fiscal outlook has deteriorated, raising the prospect of spending cuts or further tax rises. 

This online event explored some of the tax options that remain open to the Chancellor, how much they would raise and their economic merits.

If the Chancellor hopes to raise large sums from tax increases at the Budget, she should consider reforms that would make any increases less damaging.

If the Chancellor hopes to raise large sums from tax increases at the Budget, she should consider reforms that would make any increases less damaging.

At this policy conference, four panels of experts gave their perspectives and recommendations on four key areas of the UK’s productivity problem.