In this paper, the authors ask what role taxation can or might play in reducing inequality in low and middle-income countries ...

We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms.

. After obtaining his PhD from the University of Chicago in 2001, he worked for 2 years at the Institute for Fiscal Studies before joining the Department of Economics at UCL in 2003. He teaches ...

Paul has been director of the Institute for Fiscal Studies since 2011. He is a columnist for The Times, and is a regular contributor to other broadcast and print media. He is a visiting professor in ...

Giulio is an IFS Research Associate and a professor in the School of Economics and Finance at Queen Mary University of London. His main research fields are theoretical labour economics and ...

David is an Associate Director and helps lead two main areas of research at the Institute. First is work on devolved and local government finance, with a particular focus on the distribution of ...

The government’s original reform was set to save £5.5 billion in the short run (by 2029–30) and double that in the long run ...

This report examines how the government’s recent proposed welfare reforms affect incomes, insurance, and incentives to work ...

We review whether, and to what extent, safety net spending affects child health, well-being and children's income in ...

These changes more than halve the saving of the package of reforms, making the Chancellor’s already difficult Budget ...

There's significant speculation that some of the proposed disability benefit changes will be scaled back: we discuss some of ...