Reports
Reports provide in-depth coverage of findings from substantive research with long-term policy relevance. They are aimed at non-specialists, as well as academics.
Report
Inheritances have been growing as a share of national income in the UK since the 1970s. This trend looks set to continue as generations at older ages hold more wealth than their immediate predecessors but younger generations have no higher incomes than the generations born just before them.
Report
In this report, we provide a detailed overview of Ethiopia’s current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax ...
Report
We investigate differences in the returns to undergraduate degrees by socio-economic background and ethnicity using the Department for Education’s Longitudinal Education Outcomes (LEO) data set.
Report
This report examines the effect that variation in the cost of living has on the labour supply of existing nurses in NHS acute trusts. Retention of nursing staff within the NHS is a key policy issue. Pay policy – and the ability that trusts and nurses have to react to local working conditions and ...
Report
The parts of the UK tax system that dictate how different forms of income are taxed are of central importance and are not fit for purpose.
Report
In our annual series of reports on education spending, funded by the Nuffield Foundation, we bring together data on education spending per student across the life cycle and provide analysis about the major issues facing different sectors.
Report
This report analyses state pension provision for the self-employed in the context of these two underlying trends: the rising number of the self-employed and the increasing universality of the UK state pension system. We document trends over time in both the proportion of individuals who, although ...
Report
In this report, we seek to explain this decline in pension saving amongst the self-employed. We examine the extent to which the decline has been driven by the changing characteristics of the self-employed population. We then explore changing attitudes towards pension saving, and changes in other ...
Report
The IFS Green Budget 2020, in association with Citi and with funding from the Nuffield Foundation, analyses the huge economic trauma since the March Budget, the much heightened uncertainty over the path of the economy in coming years, and the big decisions confronting Chancellor Rishi Sunak as he ...
Report
The COVID-19 crisis is having immediate effects on councils’ budgets as a result of increases in spending on local services and reductions in income from sales, fees and charges and commercial activities.