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Observations

In these frequent and topical observations, we comment on policy issues related to our research programme. Sign up to receive email alerts when new observations are posted, or scroll down to subscribe to one of our RSS feeds.
Observation
The Conservative, Labour and Liberal Democrat manifestos all contained commitments to increase NHS spending over the next parliament. In this observation we set out what these commitments are likely to mean for the path of health spending in England going forwards, and put this in the context of ...
Observation
In this observation, we detail what the commitments outlined in the Conservative, Labour and Liberal Democrat manifestos on education spending would mean for the path of overall school spending in England and the prospects for continued reform of the school funding system.
Observation
Andrew Hood and Polly Simpson
Yesterday, the Conservative Party proposed changes to the rules governing who is eligible for government funding for social care, and backed away from a lifetime cap on care costs. In this observation, we discuss those changes and lay out their potential effects. Taking the population of people in ...
Observation
Andrew Hood, Robert Joyce and Tom Waters
The Liberal Democrat manifesto published today includes commitments to increase all rates of income tax by 1 percentage point as well as cancelling a number of significant benefit cuts and reversing others. In this observation we provide an overview of these proposals and compare them to the income ...
Observation
As part of its proposal to create a National Education Service, the Labour party has put forward plans to dramatically increase and reform childcare subsidies in England. Taken together, these changes would transform the childcare system in England: extending access to free childcare to more and ...
Observation
The Labour party is due to publish its June 2017 election manifesto later today. Below you will find detail on recent IFS analysis, which may help to contextualise and assess some of their policies.
Observation
The Labour party is due to publish its June 2017 election manifesto later today. Below you will find detail on recent IFS analysis, which may help to contextualise and assess some of their policies.
Observation
Today, the Labour party will announce that they would not implement planned corporation tax cuts and would reverse most of the cuts introduced since 2010. This would be the first time the main rate of the modern corporation tax in the UK had been increased. The policy could raise around £19 ...
Observation
This election observation details the education spending commitments and compares them to existing government plans.
Observation
The Labour party has promised to introduce free school meals for all primary school children, claiming that universal free lunches would remove stigma and ‘benefit the educational attainment and health of all children’. Previous IFS research concludes that providing school meals free of cost to ...
Observation
Paul Johnson, Robert Joyce and Barra Roantree
The Labour party has promised to introduce free school meals for all primary school children, claiming that universal free lunches would remove stigma and ‘benefit the educational attainment and health of all children’. Previous IFS research concludes that providing school meals free of cost to ...
Observation
Andrew Hood
You might have a different set of objectives when choosing how to uprate the state pension, and different objectives could lead to different choices. But whatever your objectives, neither the triple lock nor the double lock is the right answer.
Observation
You might have a different set of objectives when choosing how to uprate the state pension, and different objectives could lead to different choices. But whatever your objectives, neither the triple lock nor the double lock is the right answer.
Observation
Barra Roantree
From tomorrow, Scottish residents will for the first time be subject to a different income tax schedule from those resident elsewhere in the UK. This is because of the Scottish parliament’s decision to use recently devolved powers over income tax bands and rates for non-savings and non-dividend ...
Observation
Andrew Hood, Agnes Norris Keiller and Tom Waters
Next week will see the introduction of significant cuts to the generosity of two parts of the working-age benefits system. These will affect some new recipients of employment and support allowance, and any family receiving tax credits or universal credit who has either a newly born first child or a ...
Observation
On Monday, the House of Lords will debate recent changes to Personal Independence Payment (PIP) regulations. These changes are expected to save the government £910 million per year by 2021–22 by reversing the impact of two recent tribunal judgements on the criteria for receiving PIP. Important ...
Observation
On Tuesday afternoon MPs in the House of Commons will debate the recent report by the Work and Pensions Select Committee on “intergenerational fairness”. This argued that triple lock indexation of the state pension should not continue beyond 2020 and pointed out that, for a given amount of ...
Observation
Funding for adult social care is currently a hot topic. The number of older individuals is forecast to increase sharply over the next two decades. However, the extent to which this places pressure on social care budgets could potentially be offset by reductions in the needs of older people over ...
Observation
In Budget 2016 the Chancellor announced a ‘soft drinks industry levy’ that aims to reduce consumption of sugar sweetened soft drinks. The levy is due to take effect from April 2018 with two rates, one applying to mid-sugar drinks (with 5-8 grams of sugar per 100 millilitres) and a higher rate ...