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Reports

Reports provide in-depth coverage of findings from substantive research with long-term policy relevance. They are aimed at non-specialists, as well as academics.
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The IFS Green Budget 2018, in association with Citi, ICAEW and the Nuffield Foundation, is edited by Carl Emmerson, Christine Farquharson and Paul Johnson, and copy-edited by Judith Payne. The report looks at the issues and challenges facing Chancellor Philip Hammond as he prepares for his Budget ...
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The Department of Health and Social Care (DHSC) is responsible for setting the overall direction for social care policy and funding in England. Recently DHSC has developed in-house modelling capacity to examine likely implications of possible reforms to the system for funding social care. This ...
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Our first annual report on education spending in England provides measures of spending per student in the early years, schools, further education and higher education back to the early 1990s.
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English local government finance is part way through a series of major changes that will see its focus shift from being based on redistribution according to spending needs, towards more emphasis on providing financial incentives to tackle needs and increase local revenue-raising capacity. In this ...
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There is a large gender gap in the likelihood of taking maths and physics at A-level, even among high-achieving pupils. Among pupils who achieved grade A or A* (equivalent to grades 7-9) in GCSE maths in 2010, 36.5% of girls compared to 51.1% of boys took maths A-level. Among those who achieved ...
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The last 25 years have seen two periods of public expenditure restraint in the UK (the 1990s and the 2010s) and one period of increased spending (between 2000 and 2010). Over that whole time, the Treasury has been responsible for controlling government spending, setting fiscal rules and the overall ...
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To mark the BBC’s coverage of the NHS’s 70th birthday in July 2018, researchers from the Institute for Fiscal Studies, Health Foundation, The King’s Fund and the Nuffield Trust have come together for the first time, using combined expertise to shed light on some of the big questions on the ...
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This report examines changes in the distribution of household incomes in the UK, and the determinants and consequences of recent trends. This includes analysing changes not only in average living standards but also in household income inequality and measures of income poverty and deprivation.
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This report provides new estimates of total spending by the government on children in England, including benefits, education spending,services for vulnerable children and healthcare. In the most recent year of data (2017–18), total spending was over £120 billion or over £10,000 per child under ...
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Rowena Crawford and Pierfrancesco Mei
The ageing of the population is one of the biggest changes facing society today. People are living longer, remaining healthier at older ages, and working and engaging in society for longer. This is an achievement that should be celebrated, both in its own right and for the opportunities it ...
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It is well known that the average graduate earns more than non graduates, and that university graduates from certain subjects and from certain universities earn considerably more than others. For example, five years after graduation, men from the highest earnings universities earn almost 50% more ...
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Paul Johnson, Elaine Kelly, Tom Lee, George Stoye, Ben Zaranko, Anita Charlesworth, Zoe Firth, Ben Gershlick and Toby Watt
On 5 July this year the NHS will be 70. In all its 70 years it has rarely been far from the headlines. It has been through more than its fair share of reforms, crises and funding ups and downs. Over that period, the amount we spend on it has risen inexorably. Yet, today, concerns about the adequacy ...
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Salifu Amadu, Orazio Attanasio, Bet Caeyers, Sarah Cattan, Lina Cardona Sosa, Sonya Krutikova, Peter Leighton, Lise Masselus and Mubarik Yakubu
This report presents a detailed overview of the baseline data collection activities as part of the project "Improving early childhood development in rural Ghana through scalable low-cost community-run play schemes''. The project is collaboration between The Institute for Fiscal Studies (UK), Lively ...
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Laura Abramovsky, Yohannes Abrha Beyene, Edward Abrokwah, Nicolo Bird, Tom Harris, India Keable-Elliott, Ataklti Weldeabzgi and Yani Tyskerud
This paper, written collaboratively by IFS researchers and policy-makers from Ethiopia and Ghana, has multiple and interlinked objectives: (i) to provide an overview of tax incentives and best practices for their design grounded in economic principles, and assess how these apply to the case studies ...
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Recent years have seen big changes to the local government finance system. These include the ending of annual spending needs assessments and the introduction of the business rates retention scheme (BRRS) in 2013–14.
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This is a pre-analysis plan specifies analysis we plan to perform for the evaluation of PANKH: an intervention in Dhaulpur district, Rajasthan targeting marriage, education, mental health and socio-emotional skills of adolescent girls as well as gender attitudes of girls and their carers.
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Andrew Hood, Robert Joyce and David Sturrock
In a new report we examine who holds unsecured debt and when that that debt might be considered a problem.
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Preliminary study estimating the lifetime costs of child abuse and neglect.
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This paper considers what safeguards are available and the extent to which the safeguards are adequate given the increased powers parliament is giving to HMRC.
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Jonathan Cribb, Andrew Hood and Robert Joyce
In this report, we seek to understand why past recessions have had such different effects on income inequality. We also examine the potential impact of the next labour market downturn on the distribution of household incomes.