Taxes and benefits

The government’s fiscal devolution roadmap has arrived. 

The fiscal devolution roadmap makes it clear the system will allow areas to gain financially from growth, but with guardrails in place. 

The fiscal devolution roadmap sets out plans to share income tax with England’s mayors – but some details need rethinking. 

What has the Budget changed? IFS economists consider the announcements, higher borrowing and the difficult choices ahead on taxes and public spending.

IFS researchers provide a response to the new economic forecast and major policy announcements contained in the 2026 Budget. 

What should we expect from the October Budget? IFS economists discuss the choices facing the Chancellor on energy bills, taxes and public spending.

Postponing council tax revaluation yet again is unjustifiable and risks entrenching an out-of-date system in Wales and beyond.

This chapter provides a review of the literature on the distributional, poverty, and inequality impacts of taxation and public spending in Africa.

At his first Budget, the Chancellor faces an uncertain outlook for the economy, and added pressures on public spending from higher inflation.

Higher inflation, higher government borrowing costs and pressures on public services will be the key challenges faced by the Chancellor at the Budget.

Why is electricity so expensive? We explore the role of renewables, the costs of decarbonisation and the future of Britain's energy system.

The biggest beneficiaries would be those with the highest wealth and the most valuable homes.

David Phillips looks at how the government can get its tax revenue sharing plans right.

A survey of Ethiopia's tax system: how it works, what it raises, recent reforms and how it compares with the rest of sub-Saharan Africa.

The government has committed to sharing tax revenues with England’s regional mayors. What decisions have to be taken on how this works in practice? 

How does PIP work, why are claims rising and what choices does the government face as it considers reforming disability benefits?

We explore why UK electricity prices are so high and what reforms can be made to improve the efficiency of the market for and taxation of electricity.