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 ...
Carl is Deputy Director of the IFS, a Fellow of the Academy of Social Sciences, an editor of the annual IFS Green Budget and a Director of the Pensions Review. His research includes issues around the ...
Inheritance tax is levied on wealth bequeathed at death, or given away shortly before death, above a threshold. Around 5% of all deaths attracted inheritance tax in 2022–23.
In UK data, I document the prevalence of misbeliefs regarding the State Pension eligibility age (SPA) and these misbeliefs predictivity of retirement. This IFS Pensions Review report sets out issues ...
Education spending is the second-largest element of public service spending in the UK behind health, representing £116 billion in 2023-24 in today’s prices or about 4.4% of national income.
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 IFS created the Tax Law Review Committee (TLRC) in 1994. The TLRC’s remit is to keep under review the state and operation of tax law in the UK. The TLRC asks in particular whether aspects of the ...
This paper develops a novel method for policy choice in a dynamic setting where the available data is a multi-variate time series. We consider estimation and inference for a regression coefficient in ...
Helen is Deputy Director of the IFS and Head of the Tax sector. Her main research interests are the effects of the tax system on individuals and firms behaviour and the design of tax policy. Her ...
A chapter written by Sarah Cattan, Emla Fitzsimons, Alissa Goodman, Angus Phimister, George Ploubidis and Jasmin Wertz analyses these issues, and brings to bear new UK evidence on recent trends in ...