Higher defence spending will be offset in the short term by lower spending on overseas aid ...

This report studies the long-run effect of the Education Maintenance Allowance on educational attainment, earnings and crime.

This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public ...

Rory is an Assistant Professor of Economics at the University of Western Ontario and a Research Associate at IFS. He was previously a PhD Scholar at the IFS. His fields of interest are Public ...

Paul has been director of the Institute for Fiscal Studies since 2011. He is a columnist for The Times, and is a regular contributor to other broadcast and print media. He is a visiting professor in ...

David is an Associate Director and helps lead two main areas of research at the Institute. First is work on devolved and local government finance, with a particular focus on the distribution of ...

How have public sector pay and employment changed in Scotland in recent years and what are the implications of those changes?

By 2040, the number of pupils in Scotland is projected to be 90,000 lower than in 2024. Policymakers face a major choice over ...

Today, the Office for National Statistics published new figures on government revenues, spending and borrowing.

We borrowed and spent more than other countries to respond to the pandemic and the sharp rise in energy prices two years ...

The OBR forecast will underpin the Chancellor’s decisions at the next Spring Forecast. As the OBR comes up with its forecast, ...

James Callaghan (Labour Chancellor at the time) had made a speech announcing his intentions to make far-reaching changes to the tax system in his next Budget, including a capital gains tax and a ...