ifs.org.uk1d
Changes in marital sorting: theory and evidence from the US
Measuring how assortative matching differs between two economies is difficult, we show how the use of different measures can ...
ifs.org.uk3d
Buying a home in London in your twenties is difficult, but not impossible
Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With ...
ifs.org.uk2d
The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line
Changes in funding up to the Autumn Budget Revision (ABR), published on 2 October (before the UK Government’s Autumn Budget) ...
ifs.org.uk3d
Inheritance tax and farms
The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected?
ifs.org.uk13d
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains
Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.
ifs.org.uk9d
A decline in foreign students and higher costs create a perfect storm for Scottish universities
Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university ...
ifs.org.uk13d
Inheritance tax rises and the Budget: who's affected?
We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.
ifs.org.uk9d
Resource windfalls, public expenditures and local economies
We show that the redistribution of natural resource tax revenues to non-extractive municipalities stimulates economic ...
ifs.org.uk1d
CIOT/IFS debate: How is tax damaging the housing market and how can we fix it?
The new government says housing market failures are one of the UK’s biggest barriers to growth. What part does tax have to play in this? How does tax affect the availability and affordability of ...
ifs.org.uk1d
Mårten Palme
Mårten Palme is an Associate Professor at Stockholm University, previously at the Stockholm School of Economics, and a Research Fellow at the IFS. He has done research on income inequality, earnings ...