A survey of the UK tax system

Understand this issue

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

Inheritance tax rises and the Budget: who's affected?

podcast

We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.

15 November 2024

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

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

Autumn Budget 2024: IFS analysis

event 31 October 2024 at 10:30

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

Academic research

Tax preferences and housing affordability: Exploration using a life-cycle model

working paper

We present a dynamic life-cycle model of demand for housing, including owner occupied housing, investment property and liquid assets.

21 October 2024

Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries

working paper

We show that how countries disburse tax credits matters for economic incidence by exploiting reform to the disbursement of child benefits in Argentina

22 October 2024

The effect of tax incentives on retirement saving

working paper

This paper estimates the responsiveness of retirement saving to tax incentives for employees in Great Britain. 

15 October 2024