How could the Chancellor raise more tax? podcastWhat options does the Chancellor have for raising taxes in the October Budget?28 August 2024
Why are universities in financial trouble? podcastWhy are universities struggling, what happens if they go bust and what can government do to help? What other challenges do the HE and FE sectors face?21 August 2024
Can the new government fix the NHS? podcastWe look at the key challenges facing the NHS, and what the new government could do to tackle them.14 August 2024
Next steps for private pension saving for employees and the self-employed event 16 September 2024 At this in-person event in Westminster, IFS researchers will present new findings from the Pensions Review.
6th World Bank/IFS/ODI Public Finance Conference | Driving Progress: Public Finance and Structural Transformation conference 26 September 2024 Online registrations are now open for the 6th World Bank/IFS/ODI Public Finance Conference.
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.
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
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
Artificial intelligence in automated decision-making in tax administration: the case for legal, justiciable and enforceable safeguards Report This paper focuses on the use of AI in ADM in tax administration to make discretionary or subjective decisions. 11 September 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.
The government’s record on tax 2010–24 Report An assessment of tax policy changes and the policymaking process from 2010 to 2024. 10 June 2024
CIOT/IFS online debate: Should VAT be charged on private school fees? Event 15 April 2024 at 11:00 In this debate we explored how private education should be taxed in principle and practice.
Should VAT be charged on private school fees? Presentation In this online debate we explored how private education should be taxed in principle and practice. 15 April 2024
Thresholds in the tax system: Policy and administrative considerations Report We discuss the difficulties in the main tax threshold rules and consider a range of principles and tools for designing future tax policy. 14 February 2024
Does the value-added tax add value? Lessons using administrative data from a diverse set of countries Journal article We draw on firm-level administrative VAT records from 11 countries at different income levels to examine the functioning of real-world VAT systems. 9 February 2024
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 brought 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
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
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
