This Briefing Note discusses how much scope there is to raise revenue from the very rich by increasing income tax rates and assesses in detail the amount of revenue that is likely to be raised by the government's proposed reforms.
The outlook for the public finances appears significantly weaker than the Treasury predicted in the November 2008 Pre-Budget Report (PBR). This Briefing Note sets out illustrative projections for the outlook for government borrowing and debt over the next few years.
This document sets out the response of IFS researchers to the government's consultation entitled "Ending Child Poverty: Making it Happen", launched in January 2009.
The 2008 Pre-Budget Report (PBR) said that 'the Government will take stock of progress towards its 2010 and 2020 child poverty target in the [2009] Budget'. As background to that exercise, this paper updates our previous analysis of the prospects for child poverty in the UK in 2010-11 and 2020-21.
Primary school enrolment and completion rates are almost universal in rural Mexico. In this paper, we investigate whether the primary school transfer generates positive externalities in the household.
The Green Budget argues that 20 billion pounds of further tax increases or spending cuts may be needed by the end of the next Parliament if the public finances are to improve as the Treasury hoped in last year's Pre-Budget Report.
This paper builds a unifying framework that, within the theory of intertemporal consumption choices, brings together the limited participation -based explanation of the poor empirical performance of the C-CAPM and the transaction costs-based explanation of incomplete portfolios.
This report explores evidence on current asset-holding amongst older individuals, how this varies with age and how it has changed over the last decade.
This Briefing Note gives details of the changes to taxes, benefits and tax credits directly affecting households, and the total distributional impact of measures announced in PBR 2008.