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Local Government Finance Policy Statement: an initial response
The government has today published a policy statement outlining its plans for local government funding in England.
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NHS recovery in Scotland is lagging behind England’s
How is the NHS in Scotland performing, and what does this mean for the Scottish Budget? Healthcare is the Scottish Government ...
ifs.org.uk2d
Changes in marital sorting: theory and evidence from the US
Measuring how assortative matching differs between two economies is difficult, we show how the use of different measures can ...
ifs.org.uk3d
The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line
Changes in funding up to the Autumn Budget Revision (ABR), published on 2 October (before the UK Government’s Autumn Budget) ...
ifs.org.uk4d
Inheritance tax and farms
The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected?
ifs.org.uk4d
Buying a home in London in your twenties is difficult, but not impossible
Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With ...
ifs.org.uk10d
A decline in foreign students and higher costs create a perfect storm for Scottish universities
Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university ...
ifs.org.uk10d
Resource windfalls, public expenditures and local economies
We show that the redistribution of natural resource tax revenues to non-extractive municipalities stimulates economic ...
ifs.org.uk14d
Inheritance tax rises and the Budget: who's affected?
In the recent budget, Chancellor Rachel Reeves announced a £40 billion tax increase, pushing tax as a share of national income to an all time UK high. Just 6% of that came from an increase in ...
ifs.org.uk14d
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains
As well as setting spending plans, next month’s Scottish Budget will also set the rates and bands of Scotland’s devolved taxes for 2025–26. Moreover, alongside the Budget, the Scottish Government has ...