This article introduces the Special Issue on UK public policy. The papers in this Special Issue draw on some of the analysis in a series of IFS briefing notes on tax, spending and other policy reforms, published in the run-up to the 2015 general election in the UK.
The Liberal Democrats' manifesto highlights a commitment to protect education spending per pupil in England for 2–19 year-olds in real terms. Labour and the Conservatives have also announced protections for education spending in England. In this Observation, we analyse the implications of these different protections for how schools and education spending will evolve over the next parliament.
The Conservatives and the Labour party have proposed significantly reducing the amount of income tax relief available on the pension contributions of those fortunate enough to have an income in excess of £150,000. This IFS observation argues that both reforms would add considerable complexity to the pensions tax regime and would have the potential to distort savings behaviour and work incentives in a significant and undesirable way.
This article, commissioned and published by The Lancet, considers the rising demand and cost pressures for the NHS and how these might be addressed under the parties’ plans for public spending over the next few years.
