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Briefing notes

We produce short briefing notes on current policy issues, drawing on our expertise and research findings.
Briefing note
We examine the effectiveness of two time-limited in-work benefits. These were introduced in Great Britain in the early to mid 2000s and were known as ‘in work credit’ (IWC) and the ‘Employment Retention and Advancement demonstration’ (ERA).
Briefing note
This briefing note summarises new research on which types of people under-report the taxes they owe, and what effects audits have on government revenue.
Briefing note
This briefing note presents preliminary results from a study on value added tax (VAT) and tax compliance in the Indian state of West Bengal.
Briefing note
On Sunday, the Prime Minister Theresa May announced that the income threshold above which graduates start making repayments on their student loans would be increased from £21,000 to £25,000 for all those who started university after 2012, and that the cap on tuition fees at English universities ...
Briefing note
The government is considering easing the current restraint on the pay of public sector workers. It had previously announced in 2015 that public sector pay scales would only increase by an average of 1% per year up to and including 2019–20. This briefing note describes the trade-offs faced by the ...
Briefing note
This briefing note reviews the evidence on the long-run pressures faced by maternity units from changes in the number of maternity admissions and the case mix.
Briefing note
James Browne and David Phillips
This briefing note reviews the evidence on the long-run pressures faced by maternity units from changes in the number of maternity admissions and the case mix.
Briefing note
This briefing note reviews the evidence on the long-run pressures faced by maternity units from changes in the number of maternity admissions and the case mix.
Briefing note
The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate. In practise, most countries exempt and/or apply lower VAT rates on certain categories of goods and services. In this note ...
Briefing note
The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate. In practise, most countries exempt and/or apply lower VAT rates on certain categories of goods and services. In this note ...
Briefing note
This briefing note analyses the Conservative, Labour and Liberal Democrat plans for public sector pay, and what the implications of their policies are for the public sector.
Briefing note
IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence. For more information, go to http://www.nuffieldfoundation.org
Briefing note
This briefing note provides background information on the police service in England and Wales. It details recent changes in police numbers and in police funding, and examines some indicators of police performance in the light of these changes. Finally, it considers briefly the Labour Party’s ...
Briefing note
This briefing note is produced as part of IFS Election 2017 analysis, with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence.
Briefing note
This briefing note, released as part of the IFS's pre-election analysis, provides key information about minimum wages in the next parliament.
Briefing note
This briefing note provides background material for the 2017 General Election. IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence. ...
Briefing note
This briefing note, released as part of the IFS's pre-election analysis, provides key information on UK aid spending.
Briefing note
Andrew Hood and Tom Waters
This note has been written in the run-up to the 2017 general election. IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence.
Briefing note
This note has been written in the run-up to the 2017 general election. IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence.
Briefing note
This note has been written in the run-up to the 2017 general election. IFS Election 2017 analysis is being produced with funding from the Nuffield Foundation as part of its work to ensure public debate in the run-up to the general election is informed by independent and rigorous evidence.