The impact of funding cuts and business rates retention in the North: latest IFS research

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

Taxes could be cut within broader reforms

comment

"The Chancellor doesn’t need to wait for fiscal headroom to reform public finances" says Helen Miller in The Telegraph.

2 November 2023

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

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

Empirical evidence on the global minimum tax: What is a critical mass and how large is the substance-based income exclusion?

journal article

This paper presents empirical evidence on the proposed global minimum tax (GMT) of the OECD's Pillar 2.

20 March 2023

Fiscal Studies, Volume 44, Issue 1

journal issue

Fiscal Studies, Volume 44, Issue 1: Symposium: the global minimum tax

20 March 2023