David Phillips

An initial analysis of the 2022-23 Local Government Finance Settlement finds slightly more funding than expected, and bigger increases for poorer areas.

The IFS Green Budget looks at the ongoing impacts of the COVID-19 pandemic, as the Chancellor aims to secure a lasting recovery and deliver on the Government’s other objectives and priorities.

At this IFS event, experts discussed new financial pressures and service responsibilities for councils in England and Wales as a result of the COVID-19 pandemic, forthcoming reforms to the council funding system and social care reforms.

Taxes can be used to better align the private costs and benefits of motoring with the social costs and benefits. This report sets out some key issues and policy options for ‘green’ motor taxes in SSA. It provides an overview of the principles of motor taxation, describes the policy context in SSA, and discusses the potential for policy options that could improve existing tax systems in the region.

IFS immediate reaction to the Prime Minister's announcement about social care.

The COVID-19 pandemic has hit sub-Saharan African economies hard, exacerbating debt and debt servicing cost issues that a range of countries in the re

While there is still much uncertainty, we now project Scotland’s budget deficit in 2020–21 to have spiked at between 22% and 25% of national income, up from 8.6% of national income in 2019–20, although less than our previous projection. It is also still higher than a forecast deficit of 16% of national income for the UK as a whole for the same year.

For the first time, and co-funded by the Scottish Policy Foundation, the Institute for Fiscal Studies published a range of Scottish Election Briefing Notes on tax, benefits and public spending, and the parties plans for the coming parliamentary term. We presented the main findings of our analysis ahead of the election at a live webinar, in partnership with the University of Glasgow.