Income taxes

Income tax performance

Report

This chapter looks at what we know about why Scotland’s tax base has grown more slowly so far since devolution.

26 January 2023

Death and taxes and pensions

Report

The tax system treats funds that remain in a pension at death extremely favourably.

15 December 2022

Firm heterogeneity and the impact of payroll taxes

Working Paper

We examine the heterogeneous impact of a large payroll tax cut for older workers in Hungary.

24 November 2022

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

Autumn Statement 2022

Collection

Analysis on the decisions made by the Chancellor at the 2022 Autumn Statement, from the Institute for Fiscal Studies

17 November 2022

Mini-Budget 2022 and follow-up

Collection

Analysis of the government's tax and spending plans - and follow-up - announced as part of the mini-Budget.

17 October 2022

IFS Green Budget 2022

Report

The IFS Green Budget 2022 takes stock of the economic and fiscal outlook following Kwasi Kwarteng’s mini-Budget and analyses the challenges ahead.

11 October 2022

Reforms, roll-outs and freezes in the tax and benefit system

Report

We show the impact of freezes and gradual roll-outs on personal taxes and benefits, as well as considering planned changes to the tax system.

6 October 2022

Kwasi Kwarteng homes in on the right problems, but solutions don’t add up

Comment

Paul Johnson writes in The Times on the impact of Kwasi Kwarteng's mini-Budget policies.

26 September 2022

Paul Johnson responds to Kwasi Kwarteng's mini-Budget

Comment

Kwasi Kwarteng’s mini-budget is a short-term sugar rush and a huge switch in direction.

24 September 2022

Mini-Budget response

Comment

The Chancellor announced the biggest package of tax cuts in 50 years without even a semblance of an effort to make the public finance numbers add up.

23 September 2022

How could a falling population affect the Scottish Government’s funding?

Comment

A falling population could be a boon for the Scottish Government’s finances within the UK.

2 September 2022

Conservative leadership election 2022

Collection

Analysis of policy announcements made by Conservative leadership contenders Rishi Sunak and Liz Truss.

30 August 2022

Conservative candidates’ tax plans are increasingly similar, though still differ in scale and timing

Comment

The key point that neither candidate seems willing to spell out is that, ultimately, lower taxes mean lower spending.

1 August 2022

Tax and spending policies of Conservative leadership contenders

Comment

On 5 September we will know which of the two is the next Conservative Party leader - and therefore Prime Minister - so their visions for tax and spending matter.

21 July 2022

IFS response to Scottish Resource Spending Review

Comment

8% cuts to many service areas and hidden tax rises relative to the rest of the UK

31 May 2022

The Scottish Resource Spending Review: will the government choose axing or taxing?

Comment

In its upcoming Resource Spending Review, the Scottish Government will have to choose between spending cuts, tax rises, or hoping for extra UK government funding.

27 May 2022

It’s time to rethink how we tax the income of the super-rich

Comment

Paul Johnson in The Times on taxing the super rich.

11 April 2022

The source of top incomes, who gets them and how they are taxed is important for understanding inequalities. How have top incomes and their source been changing over time? Who is in the top 1% - are they employees, or business owners or rentiers? How much tax do the top pay and should they pay more?

Top income inequality and tax policy

Book Chapter

Concerns about how much income ‘the rich’ have, the activities from which it is derived, and how much tax is paid on it are central to debates about inequality.

7 April 2022

Income taxes

Topics

Showing 41 – 60 of 228 results

Income tax performance

Death and taxes and pensions

Firm heterogeneity and the impact of payroll taxes

We can live with higher taxes but only if we secure serious reforms

Autumn Statement 2022

Mini-Budget 2022 and follow-up

IFS Green Budget 2022

Reforms, roll-outs and freezes in the tax and benefit system

Kwasi Kwarteng homes in on the right problems, but solutions don’t add up

Paul Johnson responds to Kwasi Kwarteng's mini-Budget

Mini-Budget response

How could a falling population affect the Scottish Government’s funding?

Conservative leadership election 2022

Conservative candidates’ tax plans are increasingly similar, though still differ in scale and timing

Tax and spending policies of Conservative leadership contenders

IFS response to Scottish Resource Spending Review

The Scottish Resource Spending Review: will the government choose axing or taxing?

It’s time to rethink how we tax the income of the super-rich

Tax and top incomes

Top income inequality and tax policy

Featured content

Additional resources

Income taxes

Income taxes

Topics

Showing 41 – 60 of 228 results