Stuart Adam: all content

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    Image of the Scottish Parliament building with Calton Hill behind

    Scottish Budget 2025-26: IFS analysis

    Event 20 February 2025 at 10:00 via Slido and YouTube

    At this online event, IFS researchers presented their analysis of the Scottish Budget proposals and the wider Scottish tax and spending context.

    Scottish town

    Scottish council tax: ripe for reform

    Report

    Council tax in Scotland – as in England – is out of date, regressive and distortionary.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

    Row of houses

    How is tax damaging the housing market?

    Podcast

    We discuss how taxes like capital gains, stamp duty, and council tax impact the housing market, affecting affordability, renting, and homeownership.

    18 December 2024

    Farm

    Inheritance tax and farms

    Comment

    The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected? Were they a good idea?

    25 November 2024

    Stock market

    Capital gains tax reform

    Report

    Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are the options for reform?

    6 October 2024