Taxes and benefits

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.

Director Paul Johnson on the effects of inflation on pension policy in The Times.

Chancellor Rishi Sunak responded to the OBR's latest economic and fiscal forecast on Wednesday 23 March. IFS researchers presented their initial analysis of the Chancellor's announcements on the public finances at a live-streamed press briefing the following day.

Pre-Spring Statement Presentation

IFS Senior Research Economist Ben Zaranko writes for The Conversation on how the UK's lower defence spending has allowed successive governments to pay for a growing welfare state without a higher tax burden.

This note shows the results on firm size and effective tax rates for Ethiopia, where the corporate statutory tax rate is 30%.

This note shows the results on firm size and effective tax rates for Honduras, where the corporate statutory tax rate is 25%.

This note shows the results on firm size and effective tax rates for the Dominican Republic, where the corporate statutory tax rate is 27% in 2015.

This note shows the results on firm size and effective tax rates for Uganda, where the corporate statutory tax rate is 30%.