Taxes and benefits

This is a response by the IFS Tax Law Review Committee to the draft provisions and consultation published on 11 December 2012 (The "GAAR Consultation")

This paper analyses the career progression of skilled and unskilled workers, with a focus on how careers are affected by economic downturns and whether formal skills, acquired early on, can shield workers from the effect of recessions.

This paper uses data from the first two years after the change to the female state pension age to estimate the impact of increasing the state pension age from 60 to 61 on the employment of women and their partners.

This paper provides a new analysis of the main stylised facts underlying the evolution of labour supply at the extensive and intensive margins in three countries: the United States, the United Kingdom and France.

This report uses business data to document what happened to a variety of indicators of labour hoarding, as well as investment and training, over the course of the 2008–09 recession.

This Briefing Note discusses ways of improving the tax system.

This report attempts to quantify, as far as possible, the likely effects of the UK coalition government’s welfare reforms (excluding tax changes) on labour supply in Wales.

Contribution to the ESRC publication 'Re-igniting Growth'

NBER working paper No. 18750

As Chancellor George Osborne prepares for his keynote statement on fiscal policy and the economy the IFS Green Budget assesses some of the issues he will have to deal with.