Why we need to reform inheritance tax podcastWe discuss the issues with inheritance tax and how to reform it.6 December 2023
The Autumn Statement 2023 explained in 90 seconds explainerPaul Johnson responds to Jeremy Hunt's 2023 Autumn Statement. 22 November 2023
Cake or biscuit? The UK's byzantine VAT system explained podcastThis week, we dive into the oddities of the VAT system.16 November 2023
Education spending: an engine for levelling-up? event 11 December 2023 The launch of the 2023 IFS Annual Report on Education Spending in England, funded by the Nuffield Foundation.
Social mobility and wealth conference 12 December 2023 At this in-person event, IFS researchers will share findings from ESRC-funded research on social mobility and its drivers.
Where next for the state pension? event 13 December 2023 At this online event, IFS researchers will present findings from a major new report on the future of the state pension in the UK.
Centre for the Microeconomic Analysis of Public Policy landing pageThe ESRC has funded a research centre at IFS since 1991, recognised as a global centre of excellence and now with UKRI Research Institute status.15 July 2022
Jobs landing pageAt IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.20 July 2022
VAT may be 50, but it has a lot of growing up to do — and so do we Comment"Happy 50th birthday, VAT." Paul Johnson writes for The Times on the design and complexities of VAT on its 50th anniversary.10 April 2023
A reduced discount rate for public sector pensions will add billions to employer costs CommentA reduction in the UK’s long-term growth prospects means that public service pension promises will be costlier to meet in future.6 April 2023
New DWP study on sanctions may not be all it seems CommentThis comment investigates the robustness of a new DWP report suggesting that benefit sanctions reduce employment.6 April 2023
Britain’s economically damaging tax system is now indefensible Comment"In remembering Lord Lawson, it is surely his 1988 Budget which will stand as his defining moment as chancellor." Paul Johnson writes in The Telegraph5 April 2023
Lower oil and gas prices set to hit Scotland’s underlying public finances CommentScotland’s underlying fiscal position is set to improve by much less than expected last year, as oil and gas prices fall back. 3 April 2023
The long view: how tax expenditures affect revenue over multiple years CommentTiming differences (loss carry-forward and accelerated depreciation) mean that tax expenditures can have long-lasting effects.29 March 2023
Raising the state pension age risks trapping millions in poverty Comment"Exactly when next to raise the pension age is a matter of judgment and trade-offs." Paul Johnson writes for the Times.27 March 2023
The planned increase in the state pension age from 67 to 68 CommentThere are reports that the government will no longer increase the state pension age between 2037-39. We examine the key considerations for this delay.25 March 2023
Inequality fell in the first two years of the pandemic as middle- and high-income households became worse off CommentDeclining real incomes for middle- and high-income households, together with a rise for poorer households, led to a reduction in income inequality.23 March 2023
Falling employment and worsening health in the UK: connected or distinct trends? CommentIncreasing economic inactivity and worsening health are concerning trends, but they look like distinct issues.22 March 2023
Increasing the adoption of safe sanitation infrastructure: Evidence from India CommentLabeled microcredit loans increase the take-up of safe toilets, but take-up and conversion are influenced by intra-household gender differences.22 March 2023
How a tax exemption can increase revenues CommentTax exemptions must surely reduce revenues, right? This briefing explains why that’s not always true for VAT.17 March 2023
Three key takeaways from our TaxDev Tax Expenditures Workshop CommentTax expenditure reporting is vital but challenging – this briefing covers three key takeaways from a recent workshop on the topic.17 March 2023
How is the world tackling tax avoidance by multinational companies? CommentHow can multinational companies be made to pay taxes? How effective will these efforts be?17 March 2023
Spring Budget 2023 response CommentAn initial response to the Spring Budget 2023 from IFS researchers 15 March 2023
Effective tax rates and firm size CommentThere is a general perception that firms pay less tax than the statutory tax rates would suggest14 March 2023
At last, we are back to a normal budget, but don’t expect many treats Comment"A stagnant economy leaves little room for either more spending or less tax." Paul Johnson writes for the Times ahead of Wednesday's Spring Budget.13 March 2023
Freeports and Investment Zones – what sorts of things should we consider when assessing whether they are good policy? CommentWe discuss the economic issues central to whether Freeports and Investment Zones are a good idea.10 March 2023
Early years and childcare in England: Public spending, private costs, and the challenges ahead CommentWith speculation the Budget will include reforms to help with the cost of childcare, this briefing brings together the latest evidence on the issue.8 March 2023
New data show signs of over 50s returning to the workforce CommentNew data from the end of 2022 show an uptick in 50- to 64-year-olds returning to the workforce.2 March 2023
Commentary: all content
Showing 61 – 80 of 1124 results
VAT may be 50, but it has a lot of growing up to do — and so do we
10 April 2023
A reduced discount rate for public sector pensions will add billions to employer costs
6 April 2023
New DWP study on sanctions may not be all it seems
6 April 2023
Britain’s economically damaging tax system is now indefensible
5 April 2023
Lower oil and gas prices set to hit Scotland’s underlying public finances
3 April 2023
The long view: how tax expenditures affect revenue over multiple years
29 March 2023
Raising the state pension age risks trapping millions in poverty
27 March 2023
The planned increase in the state pension age from 67 to 68
25 March 2023
Inequality fell in the first two years of the pandemic as middle- and high-income households became worse off
23 March 2023
Falling employment and worsening health in the UK: connected or distinct trends?
22 March 2023
Increasing the adoption of safe sanitation infrastructure: Evidence from India
22 March 2023
How a tax exemption can increase revenues
17 March 2023
Three key takeaways from our TaxDev Tax Expenditures Workshop
17 March 2023
How is the world tackling tax avoidance by multinational companies?
17 March 2023
Spring Budget 2023 response
15 March 2023
Effective tax rates and firm size
14 March 2023
At last, we are back to a normal budget, but don’t expect many treats
13 March 2023
Freeports and Investment Zones – what sorts of things should we consider when assessing whether they are good policy?
10 March 2023
Early years and childcare in England: Public spending, private costs, and the challenges ahead
8 March 2023
New data show signs of over 50s returning to the workforce
2 March 2023