We quantify changes in concentration, market power and welfare in the UK grocery retail sector from 2002 to 2021. We document that an expansion of discounter-format retailers coincided with declining ...

Reforms to council funding would better match needs but bring big changes - some councils face deep cuts while others see substantial gains.

This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main tax policy changes. There are some clear distinctions between the governments ...

We review the effects of the Covid-19 pandemic on inequalities in education, the labour market, living standards, mental health, and wealth in the UK.

An assessment of the tax rises and spending changes proposed in the 2024 Labour Party general election manifesto ...

IFS provides an initial response to the 2024 Spring Budget, highlighting key issues and implications.

An assessment of the tax cuts and spending changes proposed in the 2024 Conservative party general election manifesto.

Paul Johnson, Director of the IFS, said: “That was not the quiet Autumn Statement we were promised. Before assessing the specifics, it’s worth getting a few things straight. The public finances ...

The ledgers of the public finances have rarely made for more dismal reading. Tax revenues are this year set to reach their highest level since the 1940s (and are forecast to rise further still).

At the end of February, the government announced the most significant reform to the student loans system in England since at least 2012.

The increases in employer National Insurance means that employers will have to pay an additional £900 for each employee on median average earnings.

The IFS Green Budget looks at the ongoing impacts of the COVID-19 pandemic, as the Chancellor aims to secure a lasting recovery and deliver on the Government’s other objectives and priorities.