We explore why CGT reform is necessary and how changes could make the tax system fairer, more efficient and more ...

The Secretary of State for Work and Pensions has confirmed the reappointment of IFS Deputy Director Carl Emmerson - alongside ...

We study the impacts of high-quality, center-based early childhood education on low income children in Colombia, tracking ...

We use k-means clustering, a machine learning technique, and Health and Retirement Study data to identify health types during ...

We're exploring why there's been an increase in child poverty since 2010 and options the government has to reduce this.

The poverty rate is a useful summary measure of how low-income families are faring, comparing their total household income with a specified poverty line. For example, a couple with no children would ...

Reversing the two-child limit would be a quick and cost-effective fix for bringing large numbers of children above the poverty line. But the benefit cap would wipe out the gains for some children in ...

There is much speculation that the new government is considering increasing rates of capital gains tax (CGT) as a way of raising revenue. But simply raising rates is not the right route to take. The ...

All the analysis so far from our IFS Green Budget 2024, funded by the Nuffield Foundation and in partnership with Citi. Should the government raise capital gains tax in the Budget? What is the case ...