James Callaghan (Labour Chancellor at the time) had made a speech announcing his intentions to make far-reaching changes to the tax system in his next Budget, including a capital gains tax and a ...

Individual membership: Objective analysis of economic policy is more important now than it has ever been. You can join our network and help improve public debate and government policy by becoming a ...

Andy Burnham faces difficult choices over tax, borrowing and public spending. How much room will the new Prime Minister have ...

Beautiful, easy data visualization and storytelling Note: Employer cost is gross salary plus employer NICs. All figures presented in 2025-26 prices, and assume employer already making full use of the ...

Since its inception in 1979, Fiscal Studies has earned a reputation around the world for publishing high-quality, original research papers in a style understandable to a wide audience. Written by ...

Using the Indonesian Family Life Survey (IFLS) and Census data, we study multigenerational correlations in education across ...

Andy Burnham faces difficult choices over tax, borrowing and public spending. How much room will the new Prime Minister have to act?

Divorce reshapes family life, yet little is known about one of its most consequential features: the allocation of child ...

The Crown Court of England and Wales – the court that deals with the most serious offences – had around 75,000 outstanding cases at the end of 2024. That is 11% more than a year earlier, and almost ...

We explore the UK’s public finances and why further fiscal consolidation may be needed to meet the government’s borrowing and debt rules. The Chancellor's second Budget will be a tricky one. The ...

The IFS-Deaton Review’s final workshop, where we explored the review's findings and their policy implications in the UK context. Drawing on the IFS Deaton Review of inequalities, this report sets out ...

The Mirrlees Review brought together a high-profile group of international experts and early career researchers to identify the characteristics of a good tax system for any open developed economy in ...