Scotland’s schools are relatively well funded. Falling pupil rolls and workforce planning represent both challenges and ...

Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what ...

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

Scotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any ...

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 ...

The government spent billions on support to help households with their energy bills in 2022–23. Could a better-designed ...

A submission by IFS researchers Kate Ogden and David Phillips to a government consultation on the principles and objectives of council funding reform. Scotland’s Tax Strategy is welcome but says ...

We estimate local housing supply elasticities for 325 local authorities and 6,788 census tract areas in England.

Confusion is built into our approach to net zero. We need to be more pragmatic about whether emissions will genuinely be new.

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 ...

A submission by IFS researchers Kate Ogden and David Phillips to a government consultation on the principles and objectives of council funding reform.

Inheritance tax is levied on wealth bequeathed at death, or given away shortly before death, above a threshold. Around 5% of all deaths attracted inheritance tax in 2022–23.