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.

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

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

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 ...

With birth rates at record lows, we ask what the implications are for the UK and how it might impact the public finances.

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 ...