Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
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Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
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Reforming the tax system for the 21st century.
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George Osborne might have a feeling of déjà vu as he prepares to release his Autumn Statement on December 5. Last year, downgraded growth forecasts led to the estimates for tax receipts being revised down and those for welfare spending being revised up.
Unfortunately, revisions in the same direction can be expected this autumn: the average of independent forecasts for borrowing in 2015/16 is now more than £10bn higher than it was just six months ago. Last year, Osborne responded by allowing borrowing to rise in this Parliament and extending the planned period of deep spending cuts by one further year. Might he do the same again this year?