There are strong reasons to radically reform how we currently tax the sources and uses of wealth; this includes reforming ...

The government’s original reform was set to save £5.5 billion in the short run (by 2029–30) and double that in the long run ...

The government has set itself a target to have 75% of five-year-olds reaching a good level of development by 2028.

In this paper, the authors ask what role taxation can or might play in reducing inequality in low and middle-income countries ...

I prove that, in a simple but general framework, expected pass-through is unchanged by the presence of focal pricing ...

The chancellor has to somehow reconcile tax and spending, but both her own Labour MPs and the Tory opposition are still ...

Objective analysis of economic policy is more important now than it has ever been. You can join our network and help improve ...

Our findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

We examine the heterogeneous effect of corruption perception on tax morale across resource-rich and -poor countries in Africa ...

We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms.

Our findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

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 ...