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Briefing notes

We produce short briefing notes on current policy issues, drawing on our expertise and research findings.
Briefing note
With taxation set to be a central policy battleground in this election, the IFS today sets out some essential factual background.
Briefing note
Early education and childcare has also become an increasingly important part of the education spending landscape. Between 2009–10 and 2018–19, annual spending on free childcare for 3- and 4-year-olds rose by almost £1,900 per child (in today’s prices) and we spent £3.3 billion last year on ...
Briefing note
While those born between the 1930s and 1950s have seen generation-on-generation increases in wealth levels, those born more recently look to have accumulated no more wealth than their predecessors had done by the same age. This has prompted concerns, and debate as to whether later-born generations ...
Briefing note
In this short briefing note, we look at how earnings have changed over the last 11 years, how that differs when looking at hourly and weekly pay, and how different groups have seen different trends.
Briefing note
Soft drink taxes have been implemented in 50 jurisdictions (as of August 2019). We review the evidence on their effects, summarising 27 studies of taxes in 11 jurisdictions.
Briefing note
This Wednesday the Chancellor will allocate funding to departments for the next financial year, 2020-2021. This departmental spending (DEL) is £375 billion this year.
Briefing note
Robert Joyce, Thomas Pope and Barra Roantree
The richest members of our society get a lot of attention. Much of the public conversation about economic inequality is concerned with, loosely, the top 1%, how different they are from the rest, how they got to where they are, and what – if anything – policy should do about it. This briefing ...
Briefing note
This briefing note discusses the consequences of Jeremy Hunt's tax and spending policies, including reducing corporation tax, increasing the point at which workers become liable for National Insurance (NICs) contributions, increasing defence spending, and reducing the interest rate applied to ...
Briefing note
This briefing note discusses the consequences of Boris Johnson's tax policies, which age groups gain, and what the impact might be on the number of people that pay higher rate tax or NICs.
Briefing note
Neil Amin Smith and David Phillips
We are in the midst of major changes to local government funding – both its level and the system for raising and distributing it. This note brings together some of the key findings of our research on this topic and highlights where to find further information.