Reports

The government has recently consulted on the structure of alcohol taxes. This consultation focuses on two issues: (i) the introduction of a new still cider and perry band that would increase the tax on products below 7.5% ABV, and (ii) the introduction of a new still wine band that would reduce the tax on products between 5.5% and 8.5% ABV. Here we summarise the main points from our response to the consultation.

Andrew Hood contributed an article to this bulletin titled 'The changing generosity of private pension provision and its differential effects across generations'

This briefing note analyses the Conservative, Labour and Liberal Democrat plans for public sector pay, and what the implications of their policies are for the public sector.

IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence. For more information, go to http://www.nuffieldfoundation.org

This briefing note provides background information on the police service in England and Wales. It details recent changes in police numbers and in police funding, and examines some indicators of police performance in the light of these changes. Finally, it considers briefly the Labour Party’s proposal to increase the number of police officers.

This briefing note is produced as part of IFS Election 2017 analysis, with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence.

This briefing note, released as part of the IFS's pre-election analysis, provides key information about minimum wages in the next parliament.

This briefing note provides background material for the 2017 General Election. IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence. For more information, go to http://www.nuffieldfoundation.org.

This briefing note, released as part of the IFS's pre-election analysis, provides key information on UK aid spending.

This note has been written in the run-up to the 2017 general election. IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence.

Public spending on adult social care in England

UK health spending

This briefing note provides background material for the 2017 General Election.

IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the General Election is informed by independent and rigorous evidence.

This election briefing note looks at the impact of tax and benefit reforms on household incomes.

35 Years of Reforms: a panel analysis of the incidence of, and employee and employer responses to, social security contributions in the UK

National standards, local risks: the geography of local authority funded social care, 2009–10 to 2015–16

There have been calls for restrictions on junk food advertising to tackle rising rates of obesity around the world. This column examines the likely effect of a ban on potato crisp advertising. Results suggest that the total quantity of crisps sold would fall by around 15% in the presence of a ban, or by 10% if firms respond with price cuts. The welfare benefits from this would depend on whether current advertising is persuasive, informative or complementary.

Governments have long used taxation to correct for the socially costly overconsumption of alcohol, but as the external cost of overconsumption varies across drinkers, a single tax rate is not optimal. This column argues that variation in preferences for different products and in price responsiveness across heavy and light drinkers provides scope to improve welfare by varying tax rates across alcohol products. The proposed framework is well suited to addressing other sources of external costs, such as obesity.