Can the UK pensions system deliver a decent standard of living in retirement? We explore the challenges and changes needed.

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

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

Karjalainen, H and O'Brien, L. (2025). 'Launch of the final recommendations of the Pensions Review' [Presentation]. London: ...

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 ...

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 ...

David is an Associate Director and helps lead two main areas of research at the Institute. First is work on devolved and local government finance, with a particular focus on the distribution of ...