The £600 billion problem awaiting the next government podcastWe speak to David Gauke and Giles Wilkes, two experts who have been at the heart of the spending review process.25 April 2024
Be the Chancellor Our interactive tool lets you be the Chancellor. Change spending plans, set tax policies and see how your choices impact borrowing and debt.
Should we worry about government debt? podcastDavid Miles joins us to discuss high government debt and its impact on the economy. 11 April 2024
IFS Annual Lecture - Innovation and productivity policies: a budgetary perspective event 15 May 2024 Professor Heidi Williams (Dartmouth College) will deliver the 2024 IFS Annual Lecture on innovation and productivity policies.
Higher Education Access and Funding: challenges and policy options conference 14 May 2024 This one-day academic conference will look at access to and funding of Higher Education systems.
Jobs landing pageAt IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.20 July 2022
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
Taxes could be cut within broader reforms Comment "The Chancellor doesn’t need to wait for fiscal headroom to reform public finances" says Helen Miller in The Telegraph. 2 November 2023
Full expensing and the corporation tax base Report This report discusses the temporary full-expensing policy and whether it should be made a permanent part of the corporate tax base. 6 October 2023
Tax and public finances: the fundamentals Report This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by governments in coming decades. 23 August 2023
IFS residential conference 2023 - Taxing top incomes: design issues & challenges beyond the politics Conference 30 March 2023 at 12:00 Oxford This conference, sponsored by CIOT, looked at the taxation of top incomes and asked how the system could be made more rational and effective.
IFS residential conference 2023 Presentation This conference, sponsored by CIOT, looked at the taxation of top incomes and asked how the system could be made more rational and effective. 30 March 2023
The long view: how tax expenditures affect revenue over multiple years Comment Timing differences (loss carry-forward and accelerated depreciation) mean that tax expenditures can have long-lasting effects. 29 March 2023
Fiscal Studies, Volume 44, Issue 1 Journal issue Fiscal Studies, Volume 44, Issue 1: Symposium: the global minimum tax 20 March 2023
Symposium: the global minimum tax – introduction Journal article The group of papers included in this symposium address some of the key issues arising in the design of a Global Minimum Tax. 20 March 2023
Empirical evidence on the global minimum tax: What is a critical mass and how large is the substance-based income exclusion? Journal article This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2. 20 March 2023
Three key takeaways from our TaxDev Tax Expenditures Workshop Comment Tax expenditure reporting is vital but challenging – this briefing covers three key takeaways from a recent workshop on the topic. 17 March 2023
The Spring Budget explained Podcast We provide our analysis on the Chancellor's Spring Budget. 16 March 2023
At last, we are back to a normal budget, but don’t expect many treats Comment "A stagnant economy leaves little room for either more spending or less tax." Paul Johnson writes for the Times ahead of Wednesday's Spring Budget. 13 March 2023
Freeports: What are they? What do we know? And what will we know? Report This report analyses the rationale for Freeports and what we can learn about their potential impact from past policies and a planned evaluation. 10 March 2023
Freeports and Investment Zones – what sorts of things should we consider when assessing whether they are good policy? Comment We discuss the economic issues central to whether Freeports and Investment Zones are a good idea. 10 March 2023
Better Budgets: has tax policy making improved? Event 6 March 2023 at 17:45 Institute for Government, 2 Carlton Gardens, London, 5AA Six years on, this event looked back on the conclusions and the recommendations of our report on ‘Better Budgets: making tax policy better’.
Identifying network ties from panel data: theory and an application to tax competition Working Paper We present results on the identification of social networks from observational panel data that contains no information on social ties between agents. 18 January 2023
We can live with higher taxes but only if we secure serious reforms Comment “If tax is to stay high it is more important than ever that the tax system is both equitable and efficient.” Paul Johnson in The Times. 21 November 2022
If we can’t have lower corporate taxes, can they at least be stable? Comment "What is needed is a coherent plan for the future of corporation tax as part of a wider fiscal strategy." Paul Johnson writes for the Times. 7 November 2022
Corporation tax and investment Report We look at the corporate tax system and proposals to change it. 21 October 2022
Symposium: perspectives on carbon taxes – introduction Journal article In this inaugural issue we focus on global climate change, and in particular on policies and practices to tax carbon emissions. 19 October 2022
