The tax and spending choices facing Andy Burnham podcast<p class="p1">Andy Burnham faces difficult choices over tax, borrowing and public spending. How much room will the new Prime Minister have to act?</p>16 July 2026
Will devolution solve the UK’s economic woes? podcast<p>Could devolution boost UK growth, or would it widen regional divides? We ask what shifting power from Westminster would really mean.</p>9 July 2026
The inequality of 'good jobs' podcast<p>What makes a good job? This episode explores pay, progression, flexibility and why access to better work is unequal.</p>25 June 2026
Jobs landing page<p>At IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.</p>20 July 2022
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
Two-child limit mitigation in Scotland would help larger poor families but policy design could harm work incentivescommentMitigating the two-child limit policy would be an effective way to reduce child poverty, but designing an effective policy is not straightforward. 14 March 2025
The IFS Scottish Budget Report – 2025–26reportThis report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public sector pay and more.25 February 2025
Scottish Budget 2025-26: IFS analysisevent 20 February 2025 at 10:00 At this online event, IFS researchers presented their analysis of the Scottish Budget proposals and the wider Scottish tax and spending context.
Scottish Budget: the overall fiscal and spending outlookreportFunding and spending growth are set to slow. Without a top-up, health spending will be flat in 2025–26 and tricky trade-offs elsewhere loom too.20 February 2025
After a bumper top-up this year, current plans imply a real-terms freeze in day-to-day Scottish health and social care spending in 2025–26press releaseAfter £1.5 billion of in-year top-ups in 2024-25, the plans for day-to-day health and social care spending in 2025-26 represent a real-terms freeze.20 February 2025
Scottish public sector employment and payreportHow have public sector pay and employment changed in Scotland in recent years and what are the implications of those changes?18 February 2025
Public sector pay up by 5% in Scotland since 2019, in contrast to no UK-wide increasepress releaseAs a result, public sector workers in Scotland now enjoy a considerable pay premium relative to their counterparts in the rest of the UK.18 February 2025
Scottish school spending, teachers and pupil numbersreportScotland’s schools are relatively well funded. Falling pupil rolls and workforce planning represent both challenges and opportunities going forwards. 14 February 2025
Scottish Government and Scottish councils need a long-term plan for a schools system set to lose 90,000 pupilspress releaseBy 2040, the number of pupils in Scotland is projected to be 90,000 lower than in 2024. Policymakers face a major choice over how to respond.14 February 2025
Scottish council tax: ripe for reform reportCouncil tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what would the effects be?12 February 2025
Scottish Government should grasp the nettle of council tax reformpress releaseBroader reform alongside a council tax revaluation could improve the fairness and efficiency of the Scottish tax system.12 February 2025
Assessing Scottish tax strategy and policyreportScotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any sensible strategy. 6 February 2025
Scottish Government boosts NHS spending – and holds £350 million in reservecommentIn-year top-ups mean big increases in Scottish NHS spending this year – but that means plans for 2025–26 now look relatively less generous.31 January 2025
Initial response to the Scottish Government’s 2024–25 Spring Budget Revision commentHow will the latest plans for spending in 2024–25 boost the amount that the Scottish Government has to spend next year and beyond?30 January 2025
SNP’s tax strategy is a missed opportunitycommentShona Robison’s budget speech failed to set out a long-term plan for growth-enhancing reforms5 December 2024
An initial response to the Scottish Budget commentOur initial response to the Scottish Government’s Budget for 2025-26.4 December 2024
NHS recovery in Scotland is lagging behind England’scommentHow is the NHS in Scotland performing, and what does this mean for the Scottish Budget?27 November 2024
The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line commentThe UK Budget has improved the Scottish funding outlook, but tough choices loom down the line 26 November 2024
A decline in foreign students and higher costs create a perfect storm for Scottish universitiescommentFalls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university finances under pressure.19 November 2024
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remainscommentScotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.15 November 2024
What does this election mean for Scotland’s future? podcast Scotland has more funding and more powers, but the next Holyrood government still faces tough choices on tax, spending and public services. 8 April 2026
The Barnett formula explainer An explanation of the 'Barnett formula' used in funding arrangements for Scotland, Wales and Northern Ireland. 10 February 2026
Block grant adjustments explainer What are block grant adjustments and how are they calculated? 10 February 2026
None of Scotland’s parties has fully faced up to the fiscal reality facing the next Scottish Government comment All parties’ plans would add to the fiscal challenges facing the next Scottish Government – albeit to very different extents 27 April 2026
Public service spending and performance in Scotland report Scottish public services are struggling to recover from the COVID-19 pandemic, and cuts to some services loom. 7 March 2026
Despite recent progress, Scottish public services are still performing substantially worse than before COVID press release Five years on from COVID, Scotland's public services are still struggling to recover 7 March 2026
Fiscal policy and the justice system journal article It is axiomatic that public funding is a determinant of the quality of the justice system and that justice is a consequential area of public spending. 8 May 2026
The fiscal contract up close: Experimental evidence from Mexico City working paper We analyse the impact of local public infrastructure on tax compliance, leveraging a large public investment experiment and property tax records. 14 August 2024
Incentives for dwelling renovations: evidence from a large fiscal programme journal article We use counterfactual analysis to evaluate the economic impact of two tax credits for dwelling renovations. 11 May 2026
