Why we need to reform inheritance tax podcastWe discuss the issues with inheritance tax and how to reform it.6 December 2023
The Autumn Statement 2023 explained in 90 seconds explainerPaul Johnson responds to Jeremy Hunt's 2023 Autumn Statement. 22 November 2023
Cake or biscuit? The UK's byzantine VAT system explained podcastThis week, we dive into the oddities of the VAT system.16 November 2023
Education spending: an engine for levelling-up? event 11 December 2023 The launch of the 2023 IFS Annual Report on Education Spending in England, funded by the Nuffield Foundation.
Social mobility and wealth conference 12 December 2023 At this in-person event, IFS researchers will share findings from ESRC-funded research on social mobility and its drivers.
Where next for the state pension? event 13 December 2023 At this online event, IFS researchers will present findings from a major new report on the future of the state pension in the UK.
Centre for the Microeconomic Analysis of Public Policy landing pageThe ESRC has funded a research centre at IFS since 1991, recognised as a global centre of excellence and now with UKRI Research Institute status.15 July 2022
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
Social proximity and misinformation: Experimental evidence from a mobile phone-based campaign in India Working Paper We study how social proximity between the sender and the receiver of information shapes the effectiveness of preventive health behaviour campaigns. 7 December 2023
Cost-sharing in medical care can increase adult mortality: Evidence from Colombia Working Paper To our knowledge, this study is the first to show a relationship between cost-sharing and adult mortality risk in a low- or middle-income country. 6 December 2023
Public service delivery, exclusion and externalities: Theory and experimental evidence from India Working Paper This paper provides novel evidence on the trade-off between public service delivery and free riding in low- and middle-income countries. 15 November 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
Increasing the adoption of safe sanitation infrastructure: Evidence from India Comment Labeled microcredit loans increase the take-up of safe toilets, but take-up and conversion are influenced by intra-household gender differences. 22 March 2023
How a tax exemption can increase revenues Comment Tax exemptions must surely reduce revenues, right? This briefing explains why that’s not always true for VAT. 17 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
Effective tax rates and firm size Comment There is a general perception that firms pay less tax than the statutory tax rates would suggest 14 March 2023
Community matters: Heterogeneous impacts of a sanitation intervention Journal article We study the effectiveness of a widely adopted participatory community-level information intervention aimed at improving sanitation. 8 February 2023
Who benefits from free health insurance: evidence from Mexico Working Paper We present a comprehensive evaluation of the health impacts of the introduction & expansion of the Seguro Popular health insurance program in Mexico. 6 February 2023
Effective Tax Rates and Firm Size Working Paper This paper provides novel evidence on the relationship between firm size and effective corporate tax rates. 1 February 2023
Sustaining behavioural change: Evidence from rural Pakistan Comment Where community interventions lead to behaviour change, continued interactions are needed to help people maintain healthy behaviours. 27 January 2023
To invest or not to invest in sanitation: the role of intra-household gender differences in perceptions and bargaining power Working Paper We study how intra-household gender differences in perceptions of costs and benefits of sanitation impact investment decisions. 24 January 2023
Labeled loans and human capital investments Working Paper We provide rigorous evidence of the impacts of labelled microcredit on household sanitation investment and borrowing behaviour. 24 January 2023
Labeled loans and human capital investments Journal article We provide novel evidence that labeled microcredit is effective in influencing household borrowing and investment decisions. 14 January 2023
Parental investments and intra-household inequality in child human capital: evidence from a survey experiment Working Paper This paper studies the role played by parents’ educational investment to explain intra-household inequality and its determinants. 7 December 2022
Father of the bride, or steel magnolias? Targeting men, women or both to reduce child marriage Working Paper We conduct a cluster-randomized control trial of an edutainment intervention aimed at delaying marriage of adolescent children in rural Pakistan. 25 November 2022
Revealed beliefs and the marriage market return to education Working Paper This paper develops a new methodology to analyse how parents in Rajasthan, India make choices about their daughters’ schooling and marriage. 23 November 2022
Inflation, incomes and inequality – how can lower-income countries use fiscal policy to the greatest effect? Comment We outline six ideas to help shield the vulnerable from rising prices while heading towards more sustainable and inclusive economies. 21 November 2022
Firms as tax collectors Working Paper We show that delegating tax collection to large firms can help build tax capacity in weak-enforcement settings. 31 October 2022