This paper makes use of newly linked administrative data to better understand the determinants of higher education participation amongst individuals from socio-economically disadvantaged backgrounds. It is unique in being able to follow two cohorts of students in England - those who took GCSEs...

This paper makes use of newly linked English administrative data to better understand the determinants of higher education participation amongst individuals from socio-economically disadvantaged backgrounds. It is unique in being able to follow two cohorts of students in England - those who took...

A significant gap exists in the UK between the employment rate for Ethnic Minorities and that for Whites. From a policy perspective, it is important to know whether this gap is due to differences in the characteristics of White and Ethnic Minority groups (which reduce the employability of Ethnic...

Childcare costs are often viewed as one of the biggest barriers to work, particularly among lone parents on low incomes. Children in England are typically eligible to start school - and thus access a number of hours of free public education - on 1 September after they turn four. This means that...

Conventional in-work benefits or tax credits are now well established as a policy instrument for increasing labour supply and tackling poverty. A different sort of in-work credit is one where the payments are time-limited, conditional on previous receipt of welfare, and, perhaps, not...

Conventional in-work benefits (IWB) are means-tested, open to all workers with sufficiently low income, and usually paid without a time-limit. This paper evaluates an IWB with an alternative design that was aimed at lone parents in the UK and piloted in one third of the country, and that...

This paper, commissioned by the Institute for Fiscal Studies for the Mirrlees Review on Reforming the Tax System for the 21st Century, discusses the taxation of small, owner-managed businesses. It focuses on the difficulties created by taxing different legal forms of business-employees, the...

This paper makes use of newly linked administrative data to better understand the determinants of higher education participation amongst individuals from socio-economically disadvantaged backgrounds. It is unique in being able to follow two cohorts of students in England ﾖ those who took GCSEs...

Childcare costs are often viewed as one of the biggest barriers to work, particularly among lone parents on low incomes. Children in England are typically eligible to start school - and thus access a number of hours of free public education - on 1 September after they turn four. This means that...