We study the effect of financial incentives on the adoption of electronic payment technology and on tax compliance by firms.

In this paper, the authors ask what role taxation can or might play in reducing inequality in low and middle-income countries ...

The government’s original reform was set to save £5.5 billion in the short run (by 2029–30) and double that in the long run ...

We review whether, and to what extent, safety net spending affects child health, well-being and children's income in ...

This report examines how the government’s recent proposed welfare reforms affect incomes, insurance, and incentives to work ...

These changes more than halve the saving of the package of reforms, making the Chancellor’s already difficult Budget ...

There's significant speculation that some of the proposed disability benefit changes will be scaled back: we discuss some of ...

What was Sure Start, what impact did it have, and why does it still matter? We speak to Christine Farquharson and Ed Balls to ...

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 ...

Paul has been director of the Institute for Fiscal Studies since 2011. He is a columnist for The Times, and is a regular contributor to other broadcast and print media. He is a visiting professor in ...