More from IFS
Understand this issue

The tax and spending choices facing Andy Burnham
Andy Burnham faces difficult choices over tax, borrowing and public spending. How much room will the new Prime Minister have to act?
16 July 2026

The tough fiscal reality facing the UK government
Britain faces high debt, high borrowing costs, rising taxes and stretched public services. We explain the fiscal reality facing any government.
28 May 2026

The Spring Forecast explained
Spring Forecast: headline numbers look steady but higher energy prices could lift UK inflation, rates and borrowing faster than expected.
4 March 2026
Policy analysis

Public service spending and performance in Scotland
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
Five years on from COVID, Scotland's public services are still struggling to recover
7 March 2026

New Welsh Government will face big fiscal challenges as it seeks to implement its policy priorities
The new Plaid Cymru government faces a difficult fiscal outlook – and the need to find common ground with other parties.
19 May 2026
Academic research

Discretion versus algorithms: bureaucrats, tax equity and acceptability
We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions.
11 May 2026

Fiscal policy and the justice system
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

At scale implementation and the perils of fragmentation
Governments frequently rely on multiple actors to deliver technology-adoption policies at scale, yet we find that information can reduce adoption.
7 January 2026