In this briefing note, we update and extend previous IFS analysis, to consider how employment, incomes, benefit claims and council tax payments have evolved over a longer period and have varied geographically, and draw out key implications for local government.
Aligning tax rates between employees and the self-employed would reduce inequity while encouraging entrepreneurial risk-taking, says Stuart Adam, senior research economist at the Institute for Fiscal Studies.
This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020.
This short briefing note sets out what we know about those excluded from the government's Self-Employment Income Support Scheme and what options the government has for extending it to them.
A year and a half ago we launched the IFS Deaton Review of Inequalities. When we did so, the chair of the Review, Nobel Laureate Sir Angus Deaton, raised the possibility that inequalities may prove a threat to our economic, social and political systems unless they are tackled effectively.
On Thursday, the government set out its plans for council funding in England next year. In this briefing note we examine plans for both core funding and top-ups for ongoing COVID-19 related costs, and look at some of the issues looming beyond next year.
The past nine months have seen huge swings in households’ spending, both in total and across various goods and services. In this briefing note, we analyse the geographical patterns of these changes.
The research summarised in this briefing note has taken an important first step in understanding how the timing of individuals’ pension saving interacts with the accumulation of housing wealth.
This paper 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.
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.
The measures taken to help reduce the spread of COVID-19, resulting from both policy and consumers’ changes in behaviour, have had major impacts on consumer spending patterns. In this briefing note, we explore how consumer spending has evolved, both during lockdown and in the recovery phase since.
In this briefing note, we examine the ethnic diversity of academic economists who provide much of the research that ultimately feeds into policymaking. We use data from the Higher Education Statistics Agency (HESA) to look at which groups are more or less well represented as academic economic researchers.
