English councils’ core spending power set to increase 3.8% in real-terms next year, but increases will vary hugely across the ...

We discuss how taxes like capital gains, stamp duty, and council tax impact the housing market, affecting affordability, ...

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 ...

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.

Healthcare is the Scottish Government’s largest area of spending. The NHS Recovery, Health and Social Care budget is planned to be £20.6 billion this year, around one-third of the total Scottish ...

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 ...

We set out how air pollution (PM2.5) has changed across England and explore inequalities by ethnicity, income deprivation, region and age.

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 ...

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 ...

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 ...