The £600 billion problem awaiting the next government podcastWe speak to David Gauke and Giles Wilkes, two experts who have been at the heart of the spending review process.25 April 2024
Be the Chancellor Our interactive tool lets you be the Chancellor. Change spending plans, set tax policies and see how your choices impact borrowing and debt.
Should we worry about government debt? podcastDavid Miles joins us to discuss high government debt and its impact on the economy. 11 April 2024
IFS Annual Lecture - Innovation and productivity policies: a budgetary perspective event 15 May 2024 Professor Heidi Williams (Dartmouth College) will deliver the 2024 IFS Annual Lecture on innovation and productivity policies.
Higher Education Access and Funding: challenges and policy options conference 14 May 2024 This one-day academic conference will look at access to and funding of Higher Education systems.
Jobs landing pageAt IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.20 July 2022
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
Higher oil & gas revenues boost Scotland’s underlying fiscal position – but a big deficit remains Comment Scotland’s notional fiscal deficit fell by £6 billion (3.8% of GDP) in 2022–23, but was – and is set to remain – much higher than the UK’s. 16 August 2023
Employment, earnings and incomes in Scotland Report How have employment, earnings and incomes performed in Scotland compared with the rest of the UK? What drives geographic inequalities within Scotland? 9 August 2023
An immediate response to the Scottish Fiscal Framework review Comment The revised Scottish Fiscal Framework will continue to redistribute income tax revenues from England and provides a little more financial flexibility. 2 August 2023
Earnings and income inequality in Scotland Presentation This presentation to the Royal Society of Edinburgh provides an early preview of upcoming work on labour market trends and inequalities in Scotland. 28 June 2023
An immediate response to the Scottish Government’s MTFS Comment Updated funding and spending projections show a significant funding gap looming for the Scottish Government – and little sense of how to address it. 25 May 2023
How does school spending per pupil differ across the UK? Report This short report compares the level of school spending per pupil across the four nations of the UK. 21 April 2023
Lower oil and gas prices set to hit Scotland’s underlying public finances Comment Scotland’s underlying fiscal position is set to improve by much less than expected last year, as oil and gas prices fall back. 3 April 2023
Scottish Budget 2023-24: IFS analysis Event 17 February 2023 at 10:00 Ahead of the final Scottish Parliament vote on the Budget, IFS researchers presented their analysis of the proposals.
Scottish Budget 2023–24: further analysis Report The aim of this report is to look at some of the key implications of the Scottish Budget for the coming year, and for the longer term. 17 February 2023
Scottish Budget 2023–24 Collection Read all our analysis of the Scottish Budget for 2023–24. 14 February 2023
Analysis of Scottish tax and benefit reforms Report We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes. 9 February 2023
Council and school funding Report After health, funding for Scottish councils is the second largest item in the Scottish Government’s Budget. 3 February 2023
Income tax performance Report This chapter looks at what we know about why Scotland’s tax base has grown more slowly so far since devolution. 26 January 2023
The overall funding outlook Report This chapter looks at the Scottish government's funding outlook in the short term (2022–23 and 2023–24), medium term (2024–25 to 2027–28) and beyond. 26 January 2023
Scotland’s relative public finance position is set to improve significantly, but only temporarily Comment Scotland’s underlying deficit is falling fast as the UK’s is rising due to oil and gas revenues – but this isn’t forecast to last. 1 December 2022
How could a falling population affect the Scottish Government’s funding? Comment A falling population could be a boon for the Scottish Government’s finances within the UK. 2 September 2022
Scotland’s underlying public finances are improving as oil and gas revenues rise – but long-term challenges remain Comment Scotland’s implicit budget deficit is falling as oil and gas revenues rise but this wouldn’t prevent hard choices for an independent Scotland. 24 August 2022
A National Care Service will mean big changes and challenges for Scottish council funding Comment Plans for a Scottish ‘National Care Service’ would centralise over £4 billion of spending and may not lead to more consistent services. 11 August 2022
IFS response to Scottish Resource Spending Review Comment 8% cuts to many service areas and hidden tax rises relative to the rest of the UK 31 May 2022
Response to latest Government Expenditure and Revenue Scotland (GERS) estimates Comment IFS response to latest Government Expenditure and Revenue Scotland (GERS) 18 August 2021