A crowded street

Research and analysis

Our findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

Publications

Showing 1321 – 1340 of 9472 results

Working paper graphic

Importing inequality: immigration and the top 1 percent

Working Paper

In this paper we study the contribution of migrants to the rise in UK top incomes. Using administrative data on the universe of UK taxpayers we show migrants are over-represented at the top of the income distribution, with migrants twice as prevalent in the top 0.1% as anywhere in the bottom 97%.

21 September 2020

Family time use and home learning during the COVID-19 lockdown

Report

The COVID-19 school closures forced children and parents to make unprecedented changes to their daily routines. Including the summer holidays, most children will have had a five-and-a-half-month break from physically attending school by the time they returned in September.

21 September 2020

Publication graphic

2020 annual report on education spending in England: schools

Report

School spending covers pupils in state-funded schools aged 5–16, as well as pupils aged 16–19 in school sixth forms. In 2019–20, total spending on schools in England represented about £51 billion (in 2020–21 prices), accounting for 17% of total public service spending in England.

18 September 2020

Presentation graphic

CIOT/IFS debate: Where next for Capital Gains Tax?

Presentation

At this online debate, an expert panel reflected on what the future holds for capital gains tax. Could CGT be a post-covid cash cow for the Treasury or would higher rates and smaller reliefs lead to lower investment and less revenue?

17 September 2020

Publication graphic

The long shadow of deprivation: Differences in opportunities across England

Report

A socially mobile country provides equal opportunities for everyone, across big cities and small towns, and regardless of whether your parents are rich or poor. This report makes use of newly linked administrative data on all state-educated pupils born between 1986 and 1988 to follow a group of sons from where they grew up, looking at their family circumstances and their educational achievement, through to the labour market.

15 September 2020

Publication graphic

The impact of COVID-19 on formal firms: evidence from Ethiopia

Report

The COVID-19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labour supply and from constraints to sourcing material inputs. The breakup of otherwise healthy businesses in response to a temporary shock implies large social costs. Governments are therefore intent on designing emergency policies to keep businesses afloat. In this brief, the authors present simulations using firm-level tax records from Ethiopia, which vary the duration of the lockdown and the relative impact across sectors.

14 September 2020

Publication graphic

The impact of COVID-19 on formal firms: evidence from Uganda

Report

The COVID-19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labor supply and from constraints to sourcing material inputs. The breakup of otherwise healthy businesses in response to a temporary shock implies large social costs. Governments are therefore intent on designing emergency policies to keep businesses afloat. In this brief, the authors present simulations using firm-level tax records from Uganda, which vary the duration of the lockdown and the relative impact across sectors.

14 September 2020

Article graphic

Beware the risks of ripping up institutions and the rule of law

Comment

There’s a reason that sterling fell in the wake of the Brexit vote and fell again sharply last week as it appeared that our government planned to break international law. The reason is that these events, this pulling back from trusted institutions, relationships and legal norms, will make us poorer. With this government showing less respect for the institutions of state than any in a generation, and with the real risk of further constitutional upheaval emanating from north of the border, we would do well to beware of the risks.

14 September 2020

Publication graphic

Import competition and public attitudes towards trade

Report

The IFS Deaton Review was launched to understand the causes of economic and social inequalities, and their effects on societies and on our political discourse. Such an analysis is particularly important for the economics and politics of trade policy: trade and globalisation can have important economic benefits, but these benefits are often widely, and thinly, spread across many consumers, while the costs of factory closures and changing employment structures can fall disproportionately on specific population groups.

11 September 2020

An image of children drawing

Childcare during the pandemic

Podcast
The closures of childcare providers to most families during the COVID-19 crisis have underlined the importance of access to childcare.

9 September 2020

Working paper graphic

Inference on winners

Working Paper

Many empirical questions concern target parameters selected through optimization. For example, researchers may be interested in the effectiveness of the best policy found in a randomized trial, or the best-performing investment strategy based on historical data.

7 September 2020