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The Institute for Fiscal Studies is an economic research institute based in London, United Kingdom, which specialises in UK taxation and public policy.〔(【引用サイトリンク】title=About IFS )〕 It is politically independent and produces both academic and policy-related findings.〔 The Institute's aim is to "advance education for the benefit of the public by promoting on a non-political basis the study and discussion of and the exchange and dissemination of information and knowledge concerning national economic and social effects and influences of existing taxes and proposed changes in fiscal systems." It is located in the Bloomsbury area of Central London, close to the British Museum and University College London (UCL). == History == The Institute was founded by four financial professionals – a banker and later Conservative Party politician (Will Hopper), an investment trust manager (Bob Buist), a stockbroker (Nils Taube) and a tax consultant (John Chown) in response to the passing of the 1965 Finance Act. In 1964, the then Chancellor of the Exchequer James Callaghan, had made a speech announcing his intentions to make changes to the tax system, including the introduction of a capital gains tax and a corporation tax. The group felt that the proposals were “half-baked”. Nils Taube had commissioned John Chown to prepare a professional analysis of the speech and its effect on share prices. Chown described what he thought the impact of the proposals would be if implemented but also treated the exercise as a “reductio ad absurdum” and suggested that “the government and its advisors had three of four months for second thoughts and, recognising some of the dire consequences, would modify their original proposals.” The Chancellor did not change his mind. This led to further discussion among the group about their views on tax reform and the Budget process. In Chown’s words, the group wanted to ensure that “never again should a government, regardless of its political colour and intentions, introduce far-reaching tax legislation without the benefit of deep and thorough analysis of second- and third-order effects.” In 1967 a brainstorming weekend took place at The Bell, Aston Clinton. In the same year the group published A Charter for the Taxpayer with proposals for tax changes in ''The Times'' and Jeremy Skinner and Halmer Hudson joined the group. Will Hopper has recalled that the idea of a research institute did not take shape until some time later at a dinner which was attended by Bob Buist, John Chown, Nils Taube and himself on 30 July 1968 at the Stella Alpina restaurant, 32 North Audley Street, London, at which a decision was made to found the Institute. Will Hopper proposed the name Institute for Fiscal Studies. Fiscal was selected rather than just tax “because we wished to include the other side of fisc. You cannot discuss the economic impact of taxation without looking at expenditure and the balance between the two.” The Institute was formally incorporated on 21 May 1969. As well as research, the Institute had wider, unspoken objectives. The founders did not just want to start an Institute; they wanted to change British fiscal strategy. In particular, the group’s declared aims were “to alter the climate of opinion within which changes to the British tax system were considered; to alter the procedures by which changes in the tax system were effected; and to help create a more rational tax system.” In 1970, Dick Taverne, then a Labour MP and a former Financial Secretary to the Treasury in the Wilson government, was approached to be the Institute's first director. In 1971 a Council of the Institute was formed, with President Sir Richard Powell (civil servant) and Vice-Presidents Roy Jenkins (Labour Party) and Selwyn Lloyd (Conservative Party). In the same year an Executive Committee was formed, with Will Hopper as Chairman, Halmer Hudson as Secretary and Buist, Chown, Skinner and Taube as Members. In 1972, the first full-time staff of the Institute were appointed. In 1974, the Institute moved from Bell Yard to Chandos Place. In 1975, the Meade Committee began its enquiries under the leadership of the later Nobel laureate James Meade. In 1978, the Meade Report was published and the Institute moved to Castle Lane. In 1979, the ''Fiscal Studies'' publication was launched and the ''Working Paper'' series began. In 1980, the Armstrong Report was published. In 1982, the Report series was launched and the first ''Green Budget'' was issued. In 1984, ''The Reform of Social Security'' document was published by the Institute. In 1985, the Institute moved to Tottenham Court Road. In 1987, the Capital Taxes Group was established. In 1990, the Institute moved to Ridgmount Street. In 1991, the ESRC Centre was inaugurated.〔(【引用サイトリンク】title=ESRC Centre homepage )〕 In 1994, the Tax Law Review Committee was established.〔(【引用サイトリンク】title=Tax Law Review Committee )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Institute for Fiscal Studies」の詳細全文を読む スポンサード リンク
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