What Reeves needs to do is to think about the tax base — the measure of gains on which the tax is charged — as well as the ...

We examine the challenges facing public services and the Chancellor’s public spending options at the forthcoming Budget and ...

Growth has been better than expected this year, but the UK’s recovery is not yet secure. Structural changes will require ...

David Phillips says that even if chancellor Rachel Reeves manages to avoid making cuts, councils will still need a laser-like ...

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 ...

Jonathan is an Assistant Professor and the Helen and O.N. Mitchell, Jr Faculty Fellow in Real Estate at the Mays Business School, Texas A&M University and a Research Associate at IFS and cemmap. His ...

The Chancellor has inherited an unenviable public finance situation. Taxes are at a historic high and yet debt is high, rising and only barely forecast to decline in five years’ time, while many ...