This report examined the long-run fiscal pressures an independent Scotland would face given high public spending, an ageing population, and declining oil revenues.
This Briefing Note looks at the way that tax revenue in Scotland is currently delivered and at the reform options that would be open to an independent Scotland.
HM Revenue and Customs has now published, for the first time, estimates of the revenue raised by HMRC taxes in England, Scotland, Wales and Northern Ireland. In this observation we examine what can be learned from these figures.
This report examines the changes in Welsh Government spending in recent years, and sets out a number of scenarios for the Welsh Government’s budget for the period to 2025.
There has been a growing debate about how the benefits system may be affected if Scotland becomes independent. This briefing note aims to describe the patterns of benefit expenditure in Scotland and set out a number of issues for the future.
This briefing note indicates the fiscal consequences that the Scottish people will need to consider in making a decision over whether to seek independence from the UK.
This paper exploits data on the pattern of violence across regions and over time to estimate the impact of the peace process in Northern Ireland on house prices.