David Phillips speaks at the Welsh Local Government Association's Finance Conference

Understand this issue

Are councils in crisis?

podcast

Why are local councils facing funding pressures? What can government do to help them?

14 February 2024

Government spending has long been targeted at the poorest in our society

comment

Paul Johnson writes for The Times on how taking account of public service spending is critical to assessing the government's redistribution of wealth.

5 June 2023

The poor are failed most by our inability to reform local services

comment

"Our system of funding for local services is not fit for purpose." Paul Johnson in The Times on the urgent need for local services funding reform.

24 October 2022

Policy analysis

The IFS Scottish Budget Report – 2024–25

report

This report looks at the key budgetary and public service issues for the Scottish Government for the 2024–25 financial year and beyond.

22 February 2024

Scottish Budget: Tax and spending in 2024–25

report

The Scottish Government is raising taxes on the 5% highest-income Scots, but health funding is, on current plans, set to fall in real terms next year.

6 February 2024

Scottish Budget: The medium-term outlook and choices

report

Devolved income tax revenues are forecast to boost the Scottish Government’s funding over the next five years, but many services could still see cuts.

6 February 2024

Academic research

Unfunded mandates and taxation

journal article

In mid-2006, the Chinese central government increased the salaries and pensions of civil servants in its coastal areas but a funded mandate in others.

14 March 2024

What’s happened and what’s next for councils?

book chapter

We examine what’s happened and what’s next for councils in England and Wales, focusing on the short-term financial impact of the COVID-19 pandemic, the medium-term financial outlook, and planned and potential financial and service reforms over the next few years.

7 October 2021

Financing local police spending in England and Wales: fiscal federalism in practice

journal article

Since 1995, police forces in England and Wales have been able to raise revenues locally to supplement grants from central government.

21 February 2020