Reports

We estimate that households are about 6% worse off than they might have expected had incomes risen in the normal way.

This paper reviews the literature on social monility in the light of possible policies for intervention.

FINISH - Financial Inclusion Improves Sanitation and Health - is a joint undertaking of a wide range of actors that came together to address the challenges of micro finance, insurance and sanitation and health.

This is the final paper of a study aimed at building capacity for the distributional analysis of tax reforms in Mexico and other similar middle‐income countries.

As Chancellor George Osborne prepares for his keynote statement on fiscal policy and the economy the IFS Green Budget assesses some of the issues he will have to deal with.

This report looks at the costs and benefits associated with young people's drug and alcohol treatment.

This note provides details on the average losses among pensioner households from tax and benefit reforms that will be introduced between January 2011 and April 2014.

This Briefing Note analyses Universal Credit as set out in the government's White Paper, Universal Credit: Welfare that Works.

The aim of this report is to explore how the four-year findings from the experimental research relate to the impacts that would have been experienced, on average, by all the people who were eligible for ERA, had they participated in the programme.

Competition Commission working paper

This Briefing Note provides projections of income poverty among children and working-age adults in the UK under current tax and benefit policies.

Immediately following the Spending Review of 20th October, the IFS updated its analysis of the distributional impact of tax and benefit reforms to be introduced between 2010-11 and 2014-15, taking into account the effects of the reforms announced in the Spending Review.2 This did not substantially alter the conclusions from previous analysis by IFS researchers that the impact of the tax and benefit reforms to be introduced over this period was decreasing as a proportion of income within the lowest 90% of households in the income distribution, although it is the very richest households that will lose the most overall. If we were instead to rank households by expenditure, which as we have argued previously might better reflect households' lifetime incomes, losses as a proportion of expenditure again fall as we move up the expenditure distribution

Details of the proposed changes to higher education (HE) have been finalised ahead of tomorrow's vote in the House of Commons on the raising of the cap on tuition fees to £9,000. We offer an analysis in this Briefing Note.

This paper looks at the effect of asset prices and labour market conditions over the economic cycle on retirement timing in Great Britain.

The tax treatment of intellectual property is currently in the spotlight and there is considerable interest in understanding how taxes affect firms' choices over where to hold patents for tax purposes.

IFS analysis shows that the coalition Government's tax increases and welfare cuts are hitting Londoners harder, on average, than households across the UK as a whole.

This paper lays out the methodological issues involved in finding the distributional impact of the tax changes in Mexica and describes the approach the authors will take in their analysis.

Welcome to the first edition of the CAYT digest.

A report of research carried out by the Institute for Fiscal Studies on behalf of the Department for Work and Pensions.