How to reduce child poverty: compare the policy options calculator<p>Use these charts to compare policies for reducing child poverty and to examine how child poverty rates have changed over time across different groups.</p>3 October 2024
How can government reduce child poverty? podcast<p>We're exploring why there's been an increase in child poverty since 2010 and options the government has to reduce this.</p>3 October 2024
Are people saving enough into their pensions? podcastAutomatic enrolment has been successful in getting more people into workplace pensions, but are they saving enough?20 September 2024
Should the government increase capital gains tax? event 7 October 2024 <p>This online event looked at the case for reforming capital gains tax and what the government could do in the upcoming budget.</p>
IFS Green Budget 2024 event 10 October 2024 The IFS Green Budget will assess the state of the UK economy and the new government’s fiscal position ahead of their first Budget.
IFS Zooms In Live: How to make your first Budget a success event 23 October 2024 Join us for a special in-person recording of an episode of the IFS podcast the week ahead of Rachel Reeves' all-important first Budget.
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.
Devolution may be sexier, but updating the local government finance system is vital Comment Any plans for devolution need to be accompanied by updates to English councils’ hideously outdated funding allocations. 3 September 2024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
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
Average property value in Q4 2023 as a multiple of Q1 1995, by region Data Item Average property values have increased by massively different amounts in different parts of England since properties were valued for council tax. 6 June 2024
Council tax as a share of property value (last valued in 1991) Data Item Council tax is a much higher share of property value for low value properties than high value properties. 6 June 2024
Effect of proposed council tax reforms on household incomes by income decile Data Item Revaluation, on its own, would do little to affect the progressivity of council tax across the income distribution. 6 June 2024
Council tax needs urgent reform – not being frozen in time in 1991 Comment The Conservatives have ruled out revaluing and reforming council tax in England as part of what they term their ‘Family Home Tax Guarantee’. 6 June 2024
The IFS Scottish Budget Report – 2024–25 Report This report looks at the key budgetary and public service issues for the Scottish Government for the 2024–25 financial year and beyond. 22 February 2024
Are councils in crisis? Podcast Why are local councils facing funding pressures? What can government do to help them? 14 February 2024
Scottish Budget: Tax and spending in 2024–25 Report The Scottish Government is raising taxes on the 5% highest-income Scots, but health funding is, on current plans, set to fall in real terms next year. 6 February 2024
Scottish Budget: The medium-term outlook and choices Report Devolved income tax revenues are forecast to boost the Scottish Government’s funding over the next five years, but many services could still see cuts. 6 February 2024
Taxing rented and owner-occupied housing Presentation This presentation was given at a Department for Levelling Up, Housing and Communities (DLUHC) seminar on 16 January 2024. 23 January 2024
Revaluation and reform of Welsh council tax should proceed without delay Comment We analyse the impact of the possible approaches to council tax reform set out in the Welsh Government’s consultation on ‘A fairer council tax’. 14 November 2023
Assessing the Welsh Government’s consultation on reforms to council tax Report We analyse the impact of the possible approaches to council tax reform set out in the Welsh Government’s consultation on ‘A fairer council tax’. 14 November 2023
What are the options for devolved funding? Presentation This presentation looks at the issues and options for the Scottish Government’s funding, arguing that radical change requires reform in England too. 19 September 2023
British tax system is in need of reform Comment "There are few corners of the British tax system that are not in urgent need of repair." Isaac Delestre writes for Taxation. 15 September 2023
Scottish council tax proposals are a small step in the right direction but duck the biggest issue: revaluation Comment Proposed reforms to council tax in Scotland would further reduce regressivity but should go further, and the issue of revaluation is ducked yet again. 11 September 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
A forward look on finance Presentation This LGA 2023 Annual Conference presentation sets out the broad economic and fiscal context and the funding and policy outlook for local government. 5 July 2023
Design of partial population experiments with an application to spillovers in tax compliance Working Paper We develop a framework to conduct experiments for estimating direct and spillover effects when units are grouped into mutually exclusive clusters. 24 April 2023