Tax form

Taxes and benefits

Our work analyses impacts on inequality, poverty, the public finances, and the behaviour of workers, firms and consumers, and considers how their design could be improved. Its focus ranges from the taxation of sugary drinks to revenue-raising measures in low and middle income countries to ongoing UK benefit reforms.

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Book graphic

The base for direct taxation

Book Chapter
Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers.

1 April 2010

Article graphic

The Conservative party's council tax freeze

Comment

In his 2008 Conservative party conference speech, Shadow Chancellor George Osborne announced that an incoming Conservative government would freeze Council Tax in England for two years. Over the past month, the parties have been disputing how much it would cost, if it were to be implemented in 2011-12 and 2012-13. IFS researchers have re-analysed this policy and find that putting a number on how much it costs is not simple, and this observation explains why.

3 March 2010

Journal graphic

Tax and the crisis

Journal article

This paper reviews the main channels by which tax effects might have been felt and which may require forceful attention. These include in particular the large tax biases favouring debt finance and, in some countries, investment in housing.

1 March 2010

Publication graphic

The IFS Green Budget: February 2010

Report

As the Government and Opposition alike ponder how best to repair Britain's battered public finances, the Green Budget looks at some of the salient economic issues.

17 February 2010

Article graphic

Marriage, children's outcomes and tax policy

Comment

The issue of marriage and family life looks set to be a key election battleground. In recent weeks, the Conservative Party's policy on supporting marriage in the tax system has been under the spotlight. A Green Paper on family policy is due to be released by the Government next week. Recently-published IFS analysis, and two new projects funded by the Nuffield Foundation, hope to shed light on some of these issues.

22 January 2010