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.

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 ...

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

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

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 ...

What was Sure Start, what impact did it have, and why does it still matter? We speak to Christine Farquharson and Ed Balls to ...

Responding to today’s Spending Review, Paul Johnson, Director of the IFS, said: “To make sense of today’s Spending Review, you need to understand what the government is calling Phase One and Phase Two ...

Clara's interests lie in public and labour economics. She joined the Institute for Fiscal Studies in 2021 while completing her Master of Science in Economics. In 2023, she earned the three-years IFS ...

. 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 ...

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 ...