David Phillips

In this article for the Municipal Journal, David Phillips examines the choices the next Government will face, including whether (and how much) to raise taxes. What it decides could have big implications for councils and those who rely on their services.

The Spending Round announcement last week seems a positive move for the sector on the face of it, but raises questions over the the future balance between central control and local discretion writes David Phillips in this article for the MJ.

A presentation on recent trends and the outlook for local government spending. It includes a discussion of local tax devolution options, and the potential impacts of the ongoing Fair Funding Review.

In this article, David Phillips argues that pivotal choices loom on local government funding, but if we don’t address what we expect from our councils we risk a system that fails to meet our objectives.

Some have claimed that Boris Johnson's tax pledges mean Scots would end up paying for a tax cut for higher earners in the rest of the UK. This is not

We are in the midst of major changes to local government funding – both its level and the system for raising and distributing it. This note brings together some of the key findings of our research on this topic and highlights where to find further information.

Ahead of a proposed move from 50% to 75% business rates retention in April 2020, the Ministry of Housing, Communities and Local Government is seeking views on its proposals for the reform of certain elements of the business rates retention system in England.

How is local government funding changing? And what might the implications for children's services be? In this presentation for the Office of the Children's Commissioner of England, IFS Associate Director David Phillips looked at the trends in local government spending over time, across the country, and across services, paying particular attention to children's services. He also looked at what funding reforms (such as shifts to funding more services via business rates, and the so-called Fair Funding Review) mean and how they could impact different areas and services.

What does the fiscal and funding outlook for English councils look like? In this presentation for the LGA's annual finance conference, IFS Associate Director David Phillips looked at recent trends, the future outlook, and interactions with funding reforms. It shows that despite the end of overall budget cuts, councils facing both uncertainty about future funding levels and the likelihood that local tax revenues will not keep pace with rising costs. 2019 will be a big year for decisions - with important ramifications for the 2020s and beyond.

Funding from local taxes available in the new local government finance system proposed by the government is unlikely to keep pace with rising spending pressures in coming years.

On Wednesday 19 December, IFS Associate Director David Phillips gave evidence to the Finance and Constitution Committee of the Scottish Parliament on the Scottish Government's taxation proposals. The session was reported live here....