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Working Paper

Our working papers include policy-relevant material intended for academic publication. The series is edited by Pedro Carneiro and Ian Preston.

ISSN: 1742-0415

IFS Working Paper W20/1
This paper examines the impacts of private hospital entry on publicly funded elective care in England.
IFS Working Paper W19/31
The UK taxes business income at much lower rates than employment income. In this paper we describe the problems caused by that differentiation and assess the main arguments used to defend it. We summarise the Mirrlees Review’s proposals for radical reform that would align tax rates across legal ...
IFS Working Paper W19/32
We show the extent of errors made in the award of disability insurance using matched survey-administrative data. False rejections (Type I errors) are widespread, and there are large gender differences in these type I error rates.
IFS Working Paper WP19/30
Collective models have become the go-to framework for intra-household allocations.
IFS Working Paper WP19/29
Agnes Kovacs, Concetta Rondinelli and Serena Trucchi
This paper investigates how different income shocks shape consumption dynamics over the business cycle. First, we break new ground by creating a unique, panel dataset of transitory and permanent income shocks, using subjective income expectations from the Dutch Household Survey.
IFS Working Paper WP19/28
In the UK, those born between the 1930s and 1950s have seen generation-on-generation increases in wealth, while those born more recently appear to have accumulated no more wealth than their predecessors had done by the same age.
IFS Working Paper WP19/27
We specify an equilibrium model of car ownership with private information where individuals sell and purchase new and second-hand cars over their life-cycle.
IFS Working Paper WP19/26
Ran Gu
Postgraduate degree holders experience lower cyclical wage variation than those with undergraduate degrees.
IFS Working Paper WP19/25
Helen Miller, Thomas Pope and Kate Smith
Owner-managed businesses are a fast growing group; how they respond to tax is central to the challenge of how to tax labour relative to capital incomes.
IFS Working Paper WP19/23
Global access to preschool has increased dramatically yet preschool quality is often poor. We use a randomized controlled trial to evaluate two approaches to improving the quality of Colombian preschools.