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
CIOT/IFS online debate: How should non-doms be taxed? Event 29 November 2023 at 10:00 Non-doms are entitled to claim the ‘remittance basis’ of taxation. What are the problems with how non-doms are currently taxed?
5th World Bank/IFS/ODI Tax Conference: The Political Economy of Public Finances Conference 21 September 2023 at 09:00 via Zoom This conference brings together leading researchers and policymakers to discuss recent research on the political economy of public finances.
Large business tax disputes Report Are avoidable disputes arising between businesses and HMRC and why do delays occur between the opening and closing of enquiries. 14 September 2023
CIOT/IFS debate: Where next for income tax? Event 26 June 2023 at 18:30 10-11 Carlton House Terrace, London, SW1Y 5AH Income tax is the UK’s biggest revenue raiser, and is always high on the political agenda. This event asked what is the plan for income tax?
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
VAT may be 50, but it has a lot of growing up to do — and so do we Comment "Happy 50th birthday, VAT." Paul Johnson writes for The Times on the design and complexities of VAT on its 50th anniversary. 10 April 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.
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
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
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
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
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
Import tax expenditure report: FY 2018/19 – 2020/21 Report This report uses shipment-level microdata from the Ethiopian Customs Commission to estimate import tax expenditures for 2018/19, 2019/20 and 2020/21. 1 September 2022
The effect of electronic transactions on tax compliance: Evidence from West Bengal Report A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance 26 April 2022
Does going cashless make you tax-rich? Evidence from India’s demonetisation Report Leveraging the 2016 demonetisation in India, this article shows that areas that were more impacted by the policy, experienced faster growth in electronic payments and, in turn, average sales reported to the tax authority increased. 31 March 2022
