Reports

A report considering how effective means-tested benefits are at reaching the right people. The most comprehensive study of take-up ever undertaken, it gives a detailed breakdown of the results.

An examination of the principles behind the taxation of pensions. The report assesses and costs a number of possible reforms.

A survey of the main issues involved in using equivalence scales to estimate the costs of children for policy purposes: the authors estimate a range of scales for the UK and examine the impact of varying scales on official statistics.

This commentary surveys some of the issues that should be on the Government's mind if it wishes to look after the economy's microeconomic foundations.

This commentary attempts to analyse the decision by households to invest in energy efficiency measures using the tools of microeconomic analysis.

This commentary represents an initial response to the issues raised by the Ruding Committee and the recommendations made.

This commentary provides assessment and analysis of the three main parties' tax and social security proposals.

Vehicle stocks, vehicle purchases and credit in the family expenditure survey

This Commentary looks at the options open to the Chancellor in the Budget.

This report by the Capital Taxes Group examines what impact distortions have on the taxation of capital and whether or not these are an unavoidable consequence of governments' desire to tax companies.

This commentary analyses three seperate studies which attempt to assess the extent of poverty in the UK and asks why these studies produced apparently different results.

The Green Budget looks at the Chancellor's options for the Budget.

These two reports form the latest in a series of IFS studies on poverty and low incomes in the United Kingdom.

This commentary concentrates on the particular issues raised by environmental taxation, in the form of the additional tax burden and its distribution accross households.