Research and analysis

Public sector pension rules are a mess that helps neither workers nor the government. Fixing them could be a win-win.

Public finance data out today show that borrowing overshot the official forecast made at last month's Spring Statement by £15 billion.

Rachel Reeves should consider increasing the basic rate, just as Denis Healey did in 1975 

Measuring living standards using average household spending gives a starkly different picture of regional inequalities than using average income.

How much does the government spend in each region of England and how does that compare with regional economic activity?

Corporation tax was introduced 60 years ago. Despite many predictions of its decline, it is now forecast to raise record amounts. 

Today’s SFC report highlights the fiscal challenges facing the Scottish and UK governments over coming decades.

Large numbers of people nearing retirement do not know their state pension age (SPA), creating risks especially as the SPA rises again next year.

Over 20 years since they were introduced, tax credits have now been replaced by universal credit. How did they change the UK welfare system?

Upcoming increases in the minimum wage and employer NICs could make it harder for young people entering the labour force.

What policies might help people manage their defined contribution pension wealth in later life? 

How do people draw on their private pension wealth in retirement, how might this change in future, and what risks do they face?

The tortured maths behind the chancellor’s fiscal headroom suggest her ‘ironclad’ fiscal rules are having unintended consequences on real-world policy

This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance compliance and raise revenue.