Taxes and benefits

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.

This is a response to the UK Government's consultation on the introduction and implementation of a Patent Box.

This report examines the prospects for poverty rates and income for different family types up to the year 2015.

We evaluate the impact on hospital admissions related to illicit drug use, caused by a policing experiment that depenalized the possession of small quantities of cannabis in the London borough of Lambeth.

Understanding the role of evidence in tax policy design in the context of the Mirrlees Review.

The Executive Summary contains the main findings of the full report.

This document contains formal answers to the evaluation questions posed by the Commission.

This full report consists of 11 chapters covering areas including: VAT exemptions and their economic effects; reduced and zero rates and their distributional, welfare and behavioural consequences; administration and compliance costs; VAT fraud; the operation of VAT in a cross-border context; the impact of the EU VAT system on cross-border trade flows; and the impact of VAT on GDP, consumption and labour markets.