How might labour supply respond to the changes in financial work incentives?

Understand this issue

What does the Budget mean for the UK?

podcast

We discuss the Chancellor's first Budget and what impact the changes could have.

31 October 2024

Inheritance tax and farms

comment

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

We can’t have any more budgets where speculation is running wild

comment

Rachel Reeves needs to deliver a clear statement of intent for the remainder of this government’s time in office

28 October 2024

Policy analysis

The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains

comment

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

15 November 2024

François Gerard announced as new TaxDev Research Director

announcement

We are pleased to announce the appointment of François Gerard as TaxDev’s new Research Director.

8 November 2024

Challenges for the means-tested benefit system for older people

event 11 December 2024 at 10:00

At this online event, IFS researchers will present new research highlighting key issues with the benefit system around retirement age.

Academic research

Survey of the Ghanaian Tax System

report

This edition of the Survey of Ghana’s Tax System provides a comprehensive overview of the tax system as of the start of 2024.

18 November 2024

Household responses to trade shocks

working paper

We study the impact of Chinese import competition in the 2000s on workers and their households in England and Wales.

12 November 2024

Schooled by trade? Retraining and import competition

working paper

We study the interaction of retraining and international trade in Germany, a highly open economy with extensive state-subsidized retraining programs.

28 October 2024