This volume was prepared by Julian Dieler while he was working with the Center for Energy, Climate and exhaustible Resources at the Ifo Institute for Economic Research. At the latest since the adoption of the Kyoto Protocol in 1997 climate policies are permanently on the international policy...

This report highlights 10 key facts about UK tax and public finance policy that will underpin the choices faced by governments in coming decades.

Of the 8.4 million children in English state schools, 3.4 million are eligible to get a free meal at school each day. Just under 2 million of these children are eligible through the means-tested system, which includes children whose families are receiving certain means-tested benefits and on...

We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of reforming or abolishing the tax.

Many families have little or no savings to access on a 'rainy day'. We examine the types of families with low savings and what the consequences are.

We investigate how living standards have changed for different groups in the UK, with a particular focus on the cost of living payments and housing.

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts on different segments of the population. Such evidence can promote a more equitable and...

The reason why both earnings growth and inflation matter for the state pension is the pensions 'triple lock'. In place since 2011 (except for a one-year temporary suspension in 2022), under the triple lock the state pension rises in line with the highest of CPI inflation, average earnings growth...

How have employment, earnings and incomes performed in Scotland compared with the rest of the UK? What drives geographic inequalities within Scotland?