Inheritance tax rises and the Budget: who's affected? podcast<p>We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.</p>15 November 2024
How big are the UK's demographic challenges? podcast<p>With birth rates at record lows, we ask what the implications are for the UK and how it might impact the public finances.</p>8 November 2024
What does the Budget mean for the UK? podcast<p>We discuss the Chancellor's first Budget and what impact the changes could have.</p>31 October 2024
Challenges for the means-tested benefit system for older people event 11 December 2024 <p><span style="font-size:11.0pt;">At this online event, IFS researchers will present new research highlighting key issues with the benefit system around retirement age.</span></p>
IFS Public Economics Lecture Day workshop 9 January 2025 <p><span style="-webkit-text-stroke-width:0px;background-color:rgb(255, 255, 255);color:rgb(37, 61, 64);display:inline !important;float:none;font-family:"DM Serif Text", serif;font-size:20px;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">The IFS is holding a day of talks on issues in public economics of interest to undergraduates in economics and related disciplines.</span></p>
Jobs landing page<p>At IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.</p>20 July 2022
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line Comment The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line 26 November 2024
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains Comment Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain. 15 November 2024
Increase in employer National Insurance contributions by employee earnings, 2025–26 Data Item The increases in employer National Insurance means that employers will have to pay an additional £900 for each employee on median average earnings. 30 October 2024
Proportional increase in employer cost by employee earnings, 2025–26 Data Item The cut in the point at which employer NICs is paid means the largest percentage rise in labour costs is for employing lower-wage workers. 30 October 2024
We can’t have any more budgets where speculation is running wild Comment Rachel Reeves needs to deliver a clear statement of intent for the remainder of this government’s time in office 28 October 2024
Tax preferences and housing affordability: Exploration using a life-cycle model Working Paper We present a dynamic life-cycle model of demand for housing, including owner occupied housing, investment property and liquid assets. 21 October 2024
How Rachel Reeves can fix capital gains tax Comment The chancellor should focus on the tax base and close loopholes to make the system fairer 14 October 2024
Should the Chancellor raise capital gains tax? Podcast We explore why CGT reform is necessary and how changes could make the tax system fairer, more efficient and more growth-friendly. 9 October 2024
Capital gains tax reform Report Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are the options for reform? 6 October 2024
Options for increasing taxes Comment What taxes could the Chancellor increase in her first Budget on 30 October? And how could it be done in a way that improves tax design? 21 September 2024
How could the Chancellor raise more tax? Podcast What options does the Chancellor have for raising taxes in the October Budget? 28 August 2024
Hours of work and the long-run effects of in-work transfers Journal article Economica We find that reforms incentivising full-time work can significantly boost incomes, including for poorer households, as well as enhance overall welfare 21 August 2024
CIOT/IFS online debate: What should the tax priorities for the new parliament be? Event 16 July 2024 at 10:00 At this online event, an expert panel will debate what the new Labour government should look to achieve on tax policy across the next five years.
How would the parties’ tax and spending plans affect Scotland and Wales? Report This ‘explainer’ looks at how the parties’ proposals would affect Scotland and Wales, covering tax, spending, public finances and the constitution. 28 June 2024
What are the parties’ plans for benefits and taxes? Calculator Use our simple interactive tool to see how the parties’ plans for benefits and taxes would impact household incomes over the next five years. 24 June 2024
The tax rollercoasters since 2010 Data Item Income and National Insurance contribution tax thresholds have been on a rollercoaster ride since 2010. 24 June 2024
Main rates of tax over time, including proposed changes in the Conservative manifesto Data Item Main rates of tax over time, including proposed changes in the Conservative manifesto. 11 June 2024
Change in tax liability from 2019–20 to 2029–30 (2024–25 prices), including proposed changes in the Conservative manifesto Data Item Changes in the Conservative manifesto would mean most employees, and nearly all self-employed, would pay less tax in 2029-30 than 2019-20. 11 June 2024
Changes in the composition of tax revenue since 2010–11 Data Item Changes in the composition of tax revenue since 2010–11 10 June 2024
Real-terms personal allowance and share of adults paying income tax Data Item Real-terms personal allowance and share of adults paying income tax 10 June 2024