There have been increasing calls for reform of Plan 2 student loans, but there are no easy options for the Chancellor.

The government has decided to abolish Carbon Price Support. This is a welcome development in the taxation of carbon emissions ...

David Phillips, head of devolved and local government finance at IFS, said: ‘In a pattern familiar by now from several other manifestos in the devolved elections, the SNP manifesto pledges additional ...

A look at Welsh funding, tax powers, public services and the hard fiscal trade-offs facing whoever forms the next government.

Using the Indonesian Family Life Survey (IFLS) and Census data, we study multigenerational correlations in education across ...

Demand-side policies which relax borrowing constraints for homebuyers, with the aim of increasing homeownership, are increasingly common. We propose a new approach to evaluating ex-ante how such ...

We examine the effect of the UK’s ‘Help to Buy’ schemes on housing affordability using a new approach to uncover effects for ...

CORRECTION: A previous version of this response stated that increasing the marginal rate of LBTT on values above £1 million to 15% would increase the tax on a £1.5 million purchase by £30,000, from ...

David Phillips, head of devolved and local government finance at the IFS, said: ‘While the Scottish Labour manifesto comes in at a beefy 98 pages, the big tax cuts or expansions in service provision ...

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

In this paper, we estimate average equivalized consumption measures across 367 local authority districts in Great Britain.