Much of the power to raise taxes and allocate public spending is held by the central government in the UK. However, some powers are delegated to local authorities. Our work in this area describes and analyses tax and spending at these local levels, both to inform policy and address more fundamental questions about the effects of local tax and spending systems on outcomes of interest.
Starting in autumn 2016 a multi-year IFS research programme examines major changes to local government finance. The programme considers the impacts of changes so far, provides in-depth analysis of the main issues related to upcoming reforms, and considers the opportunities (and challenges) that would arise from greater fiscal devolution. The programme is funded by Capita, CIPFA, the ESRC and PWC, as well as the Municipal Journal, the Society of County Treasurers and a range of councils from across England.