Presentation given to the Welsh Assembly Finance Committee discussing the background to good tax design, tax devolution, and the need for a new fiscal framework (including adjustments to block grant funding) to accompany tax devolution.
This report examines the impact of the changes to the tax and benefit system to be introduced by the UK Government between April 2015 and April 2019 in Wales and compare this to average impacts across the whole UK.
This is a response by David Phillips, a senior research economist at the Institute for Fiscal Studies (IFS). The views and opinions expressed here are those of the author only. The IFS has no corporate views.
In this Observation, we assess the empirical evidence on what has happened to health and social services spending in England and Wales since 2010–11. We find that the relative degree of protection offered to these services does differ between the two countries.
This report is an updated analysis of the personal tax and benefit reforms implemented, or due to be implemented, by the UK’s coalition government from when it was elected in May 2010 up to and including April 2015.
This report examines cuts made to expenditure in Wales and considers some scenarios for how much local authorities may have to spend in the period up to 2020-1.
The paper examines in detail the value of pension provision to teachers in the public sector in England and Wales, comparing pension accrual under both the pre- and the post-2007 schemes.
