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 ...

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

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 ...

IFS economists are set to present at a special session at the Royal Economic Society's Annual Conference this year on the IFS Deaton Review: Inequalities in the 21st Century. IFS Director Paul Johnson ...

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 ...

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

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

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