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.

Karjalainen, H and O'Brien, L. (2025). 'Launch of the final recommendations of the Pensions Review' [Presentation]. London: ...

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 ...

We examine the heterogeneous effect of corruption perception on tax morale across resource-rich and -poor countries in Africa.

A response to the government's announcement that it will commit to spending 5% of national income on national security in ...

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

. 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 ...