Taxes on wealth and spending

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Business and investment Consumption and prices Education and skills Employment and income Government finances and spending Health and social care International development Poverty, inequality and social mobility Research methods Savings, pensions and wealth Taxes and benefits
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Election Special: Your questions answered
podcast
In the final run up to the election, we answer your questions about everything from borrowing to AI to the part that luck plays in the economy.
27 June 2024
Election Special: The Labour manifesto explained
podcast
We discuss the Labour manifesto launched on Thursday and give our reaction to the policies and pledges within it.
14 June 2024
Election Special: The Conservative manifesto explained
podcast
We discuss the Conservative manifesto launched on Tuesday and give our reaction to the policies and pledges within it.
12 June 2024
Additional resources
Guides, manuals, software and more Fiscal facts: public finances, tax and benefits
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General Election 2024: IFS manifesto analysis
event 24 June 2024
IFS researchers and Director Paul Johnson will deliver their analysis of the parties' manifestos at a live-streamed press briefing.
Inaugural IFS postdoc workshop
workshop 4 July 2024
This academic workshop on applied public and labour economics will feature presentations by alumni of the IFS postdoc scheme.
Living standards, poverty and inequality in the UK: 2024
event 25 July 2024
This online event will present the key findings from our latest flagship annual report on living standards, poverty and inequality in the UK.
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landing page
At 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.
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Showing 41 – 60 of 154 results

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

Cost of maintaining household support package rises by £14bn in light of new energy price cap

Comment

Both Conservative leadership candidates have promised tax cuts on energy bills. How much would these help and what would they cost?

26 August 2022

Wealth, gifts and estate planning at the end of life

Working Paper

We quantify the size and tax-responsiveness of ﬁnancial transfers made to heirs before death.

28 July 2022

The economic arguments for and against a wealth tax

Presentation

This presentation was given at an HMRC seminar.

15 July 2022

Jars with cash inside labelled tax and pension

CIOT/IFS Debate: How should the tax system treat pension saving?

Presentation

How should the tax system treat pension saving? Is the answer different in a world of ‘pension freedoms’? These are some of the questions our expert panel will consider in this topical debate.

5 July 2022

How does spending change through retirement?

Event 19 May 2022 at 11:00

At this online event, IFS researchers will present the findings of new research on the spending patterns of current retirees, including how spending o

CIOT/IFS Debate: Should the government introduce an online sales tax?

Event 10 May 2022 at 19:30 10-11 Carlton House Terrace, London, SW1Y 5AH

The government is consulting on whether to introduce an online sales tax to pay for a reduction in business rates. Would that be a good idea? How might it work in practice, and what would be the effects on businesses, consumers and the high street? Join our expert panel for a lively debate on this topical issue.

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

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

CIOT/IFS Online Debate: Is it time for a windfall tax?

Presentation

Do ‘windfall taxes’ have a place in a modern tax system? Should the UK introduce a windfall tax now on the profits of oil and gas companies?

1 March 2022

Price floors and externality correction

Working Paper

We evaluate the impact of a price floor for alcohol introduced in Scotland in 2018.

15 November 2021

Why are pensions important?

Presentation

As part of this year’s Festival of Social Science, IFS delivered a public economic talk on "Why are pensions important?" aimed at A-level and undergraduate students who have an interest in economics or might want to pursue a career in public policy research.

1 November 2021

The economic arguments for and against a wealth tax

Journal article

This article asks when a wealth tax would in principle be a desirable part of the tax system, setting aside the practicalities and politics that would be crucial in reality.

25 October 2021

Taxes on wealth: time for another look?

Journal article

This special issue draws together the latest thinking on wealth applying international experience and evidence to a UK context.

25 October 2021

The UK's wealth distribution and characteristics of high-wealth households

Journal article

We show that wealth inequality in the UK is high and has increased slightly over the past decade as financial asset prices have increased in the wake of the financial crisis.

25 October 2021

Ways of taxing wealth: alternatives and interactions

Journal article

In this paper, I examine the role of a wealth tax in the context of the UK's existing taxes on wealth.

25 October 2021

Behavioural responses to a wealth tax

Journal article

In this paper, we review the existing empirical evidence on how individuals respond to the incentives created by a net wealth tax.

25 October 2021

Who should pay a wealth tax? Some design issues

Journal article

This paper is concerned primarily with the question of who should pay a wealth tax and in what circumstances, if such a tax is to be levied.

25 October 2021

Revenue and distributional modelling for a UK wealth tax

Journal article

In this paper, we model the revenue that could be raised from an annual and a one-off wealth tax of the design recommended by Advani, Chamberlain and Summers in the Wealth Tax Commission's Final Report (2020).

25 October 2021