Fiscal Studies

In this paper, we model the revenue that could be raised from an annual and a one-off wealth tax of the design recommended by Advani, Chamberlain and Summers in the Wealth Tax Commission's Final Report (2020).

In this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealth.

This paper is concerned primarily with the question of who should pay a wealth tax and in what circumstances, if such a tax is to be levied.

In this paper, we review the existing empirical evidence on how individuals respond to the incentives created by a net wealth tax.

We show that wealth inequality in the UK is high and has increased slightly over the past decade as financial asset prices have increased in the wake of the financial crisis.

This article asks when a wealth tax would in principle be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality.

We study consumer spending dynamics during one such time, the first infection wave of the COVID-19 pandemic, using household scanner data covering fast-moving consumer goods in the United Kingdom.

In this paper, we study the evolution of age-group- and gender-specific mortality and mortality inequality in England between 2003 and 2016, by comparing small geographic areas ranked by deprivation and grouped into bins of similar population size.

Introduction to to 'The Evolution of Mortality Inequality in 11 OECD Countries'

In this paper, we estimate the effects of the COVID‐19 pandemic on mental health in the UK. We use longitudinal micro data for the UK over the period 2009–20 to control for pre‐existing trends in mental health and construct individual‐specific counterfactual predictions for April 2020, against which the COVID‐19 mental health outcomes can be assessed.

The spread of COVID‐19, and international measures to contain it, are having a major impact on economic activity in the UK. In this paper, we describe how this impact has varied across industries, using data on share prices of firms listed on the London Stock Exchange, and how well targeted government support for workers and companies is in light of this.

The lockdown measures that were implemented in the spring of 2020 to stop the spread of COVID‐19 are having a huge impact on economies in the UK and around the world. In addition to the direct impact of COVID‐19 on health, the following recession will have an impact on people's health outcomes.

This paper examines the pre-existing and new inequalities between ethnic groups in England and Wales exposed by the economic and public health crisis created by the COVID-19 pandemic. We draw on current mortality and case data, alongside pre-crisis labour force data, to investigate the relative vulnerability of different ethnic groups to adverse health and economic impacts.

This paper discusses likely implications for healthcare delivery in the short and medium term of the responses to the coronavirus pandemic, focusing primarily on the implications for non‐coronavirus patients.

The spread of COVID‐19, and international measures to contain it, are having a major impact on economic activity in the UK. In this paper, we describe how this impact has varied across industries, using data on share prices of firms listed on the London Stock Exchange, and how well targeted government support for workers and companies is in light of this.

In this paper, we present evidence on changes in assortative mating and its implications for household inequality in the UK.

The Institute for Fiscal Studies (IFS) was founded in 1969 by four men working in the private sector who wanted to see expert analysis and critique of tax policy from outside the government itself – something of a radical proposition in those days.

How do average levels of income and wealth differ in Britain for those born between the 1930s and 1980s?

Sir James Mirrlees, co‐recipient of the 1996 Nobel Memorial Prize in Economic Sciences, passed away in August 2018. This article outlines how his work has transformed economists’ understanding of their discipline – from the principles of tax design to the theory of contracts and beyond.

The aim of this paper is to provide quantitative information about the position of the UK in the network of global value chains (GVCs) and to discuss its implications for the UK's post‐Brexit trade policy. We find that the UK has become much less integrated into global production networks than other EU countries over the period 2000–14, and is almost unique among EU countries in that the domestic content of its exports increased over this period.

Medicaid is a government programme that also provides health insurance to the elderly who have few assets and either low income or catastrophic health care expenses. We ask how the Medicaid rules map into the reality of Medicaid recipiency, and we ask what other observable characteristics are important to determine who ends up on Medicaid.

Using the Reinhart–Rogoff dataset, we find a debt threshold not around 90 per cent but around 30 per cent, above which the median real gross domestic product (GDP) growth falls abruptly.

How taxes and welfare benefits affect work incentives: a lifecycle perspective.

We consider reforms that raise carbon prices faced by households and reduce the variation in carbon prices across gas and electricity use, improving the efficiency of emissions reduction.

Remembering Tony Atkinson