Options for increasing tax

Understand this issue

Spending Review 2025: What it means and why it matters

podcast

We take a closer look at the Spending Review and what the policies mean for public services, investment and the wider economy. 

12 June 2025

Drastic times need drastic action: breaking the 50-year tax taboo

comment

Rachel Reeves should consider increasing the basic rate, just as Denis Healey did in 1975 

14 April 2025

Why is the government reforming health-related benefits?

podcast

We discuss the government's welfare reforms aimed at helping sick and disabled people into work, and what the changes mean for health-related benefits

14 May 2025

Policy analysis

Expanding eligibility for the winter fuel payment

comment

The income threshold below which pensioners will be eligible for the winter fuel payment (WFP) is set to rise.

9 June 2025

Benefits - and costs - of expanding access to free school meals will grow over time

comment

Expanded access to free school meals will benefit 1.7 million children in the long run, but existing transitional protections limit effects next year.

4 June 2025

Immediate response to today's Scottish Fiscal Commission economic and fiscal forecasts

comment

Updated forecasts for tax revenues and benefit spending imply a more challenging funding outlook for the Scottish Government.

29 May 2025

Academic research

Landfill tax and recycling

journal article

This paper provides new empirical evidence on the role of landfill taxes in reducing landfill waste and promoting recycling.

6 May 2025

Focal pricing constraints and pass-through of input cost changes

working paper

I show that the adoption and extent of focal pricing practices in an industry in general do not lower average pass-through of input cost changes.

2 May 2025

Assessing income redistribution: what are the key analytic choices?

journal article

We present the extent of divergence in the literature on the stylised facts about income redistribution in rich countries.

6 May 2025