Everyone who would have paid inheritance tax under the current system would benefit from the tax cut. The biggest ...

Growth in every postcode. For all of these, the devil will be in the detail. Turning a vision into actionable policy. That’s ...

This paper examines how the quality of government spending changes at the end of the fiscal year, using administrative data from financing programmes for small and medium-sized enterprises in South ...

This paper examines tax non-compliance among individuals in Germany who were legally required to file a tax return but failed to do so.

We study how poorly-behaved children affect learning and other outcomes of their peers using data froma unique experiment in Ecuador.

Work experience has been found to be a key determinant of work and wages for educated women, but it seems to play a smaller role for the less educated ...

New IFS analysis sets out potential savings from triple lock reform.

The government has announced a major change to the state pension triple lock. The new system will continue to protect pensions against inflation and guarantee increases of at least 2.5%, but changes ...

Prime Minister Andy Burnham has announced a major and welcome change to the triple lock, which will come into effect in ...

Jonathan Cribb, Deputy Director at IFS, responds to the Prime Minister’s triple lock announcement, “It is great news that ...