All material displayed on this site, including documents that can be downloaded, is the copyright of the Institute for Fiscal Studies. Information and documents may be printed off and copied for teaching or research purposes but may not be republished without permission.

Other websites are welcome to link to the IFS homepage or to individual pages or documents; links should be acknowledged to “Institute for Fiscal Studies”. Please use the logo on the right if you want to link through an image.

Please contact Emma Hyman if you require permission to reproduce IFS work in another publication.