David Phillips: all content

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Poverty

Presentation

These slides were delivered at the IFS Briefing 'Poverty and Inequality in the UK: 2011'.

13 May 2011

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Poverty and Inequality in the UK: 2011

Report

In this Commentary, we assess the changes to average incomes, inequality and poverty that have occurred since 1997, with a particular focus on the changes that have occurred in the latest year of data (2009-10).

13 May 2011

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A progressive graduate tax after all?

Comment

Lord Browne's recommendations for higher education funding have provoked controversy. The potential sharp increase in tuition fees has grabbed the headlines, but another proposed measure has also received considerable attention: increasing the interest rate on student loans to 2.2% above RPI inflation. There have also been criticisms of the review's alleged lack of focus on the potential for a graduate tax. In this Observation, we explore both issues in some detail.

15 October 2010

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Labour supply and taxes

Book Chapter
This chapter of the Mirrlees Review (Dimensions of Tax Design) provides an overview of the voluminous literature relating taxand the supply of effort that has developed since the Meade Report (Meade, 1978) on the UK tax system thirty years ago, with a focus on the empirical consensus on how taxes and benefits affect incentives.

13 September 2010

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IFS analysis on the "living wage"

Report

The following note contains a description and explanation of how the IFS has examined the impact on receipts of income tax and national insurance, and on spending on benefits and tax credits, if employers increased wages to a "living wage".

22 August 2010

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Poverty

Presentation

These slides were presented at the IFS briefing "Poverty and Inequality in the UK: 2010" on Friday 21 May.

21 May 2010

Publication graphic

Poverty and inequality in the UK: 2010

Report

In this Commentary, we assess the changes to average incomes, inequality and poverty that have occurred since 1979, with a particular focus on the changes that have occurred in the latest year of data (2008-09) and since 1996-97.

21 May 2010

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Taxes and benefits: the parties' plans

Report

This note discusses the tax and benefit proposals of Labour, the Conservatives and the Liberal Democrats, looking at their economic and administrative merits, their distributional impact and their effect of incentives to work and save.

27 April 2010