Business rates have gone from being one of the most stable and simple taxes in the system to one of the least.

This paper provides the first quasi-experimental evidence on delaying children’s smartphone ownership through a community-led ...

As a result of the VAT cut announced today, households will benefit from small cuts to their electricity bills. But the ...

New ONS data show that higher-than-expected inflation pushed up government spending more than revenues between April and June ...

In a turbulent world, effective policy requires granular estimates of firm responses to shocks as they unfold.

Burnham has spoken of creating a new politics in which government levels with the public about difficult decisions. That ...

Andy Burnham faces difficult choices over tax, borrowing and public spending. How much room will the new Prime Minister have ...

We explain the fiscal reality facing any government. Register now to learn key policy evaluation methods with IFS–Cemmap.

Divorce reshapes family life, yet little is known about one of its most consequential features: the allocation of child ...

Lars Nesheim is a Professor of Economics at UCL and Co-Director of the Centre for Microdata Methods and Practice (cemmap). After obtaining his PhD from the University of Chicago in 2001, he worked for ...

Multigenerational dynamics differ between developing and developed countries. Income vs. endowment effects determine sign of “grandparent coefficient” in the Becker-Tomes model. In Indonesia, the ...

We examine the relationship between childhood socio-emotional skills and labour market outcomes using the 1970 British Cohort Study. A new factorization of teacher assessments of child behaviours ...