We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

Using quasi-experimental variation from austerity-related cuts, I provide the first causal estimates of youth clubs' effects ...

Teenagers affected by austerity-induced youth club closures performed 4% worse in exams at age 16 and became 14% more likely ...

After a post-pandemic fall-off, NHS hospital productivity has increased over the last year, with hospital activity growing ...

Tax and spending will increase by a huge 5% of national income this decade, but most of that increase occurred under the last ...

At the end of October, the ONS announced that the fertility rate in England and Wales had fallen to 1.44 births per woman in 2023 - the lowest figure since records began in 1938. What will this mean ...

In the UK, disability benefits are available to those whose poor health or disability is deemed to result in them facing additional costs of living. These benefits are not means-tested, meaning that ...

Following a bulge in claims, recent figures suggest new disability benefits may not pose as big a cost to the Scottish Budget 2024 as first feared. With birth rates at record lows, we ask what the ...

We are pleased to announce the appointment of François Gerard as TaxDev’s new Research Director. TaxDev is a collaboration between IFS and ODI Global which aims to contribute to more effective tax ...