Government finances and spending

This blog piece argues that the advantages of localising council tax rebate schemes seem to be strongly outweighed by the disadvantages.

The World Bank commissioned the IFS to develop a tax simulator for El Salvador, with an aim of increasing capacity for the distributional and revenue analysis of tax reforms in this country. This is the final paper of this project.

Every funding system creates incentives for some individuals to behave in particular ways, and systems for financing Special Educational Needs (SEN) are no different. In this short note, we examine the incentives that systems for financing special educational needs can create for different individuals.

This study examines the likely effects of government reforms to Council Tax Benefit.

See and hear slides and audio from the launch event.

This report quantifies the likely impact on the distribution of income (and in particular, measures of poverty and inequality) of projected changes in the structure of the labour market over this decade.

Assessing the impact of government activity on the distribution of household living standards is essential to the evaluation of public service provision but raises challenging conceptual issues that we discuss in this paper.