Stuart Adam

Unlike most taxes, land value tax doesn’t discourage people from working, investing or building. So why don’t we use it more?

Business rates are blamed for killing the high street. But would cutting them actually help shops and pubs - or simply make landlords richer?

Business rates have gone from being one of the most stable and simple taxes in the system to one of the least.

How will a temporary cut to VAT on household electricity bills affect households, the tax system and the public finances?

The delay announced today will have a one-off cost to the exchequer of about £200 million

The IFS-Deaton Review’s final workshop, where we explored the review's findings and their policy implications in the UK context.

Drawing on the IFS Deaton Review of inequalities, this report sets out a policy toolkit and applications to education, jobs, geography and wealth.

A joint webinar with the Welsh Election Study and the Institute for Fiscal Studies on the Welsh party manifestos and spending plans.

The government has decided to abolish Carbon Price Support. This is a welcome development in the taxation of carbon emissions.

A manifesto pledging a bigger welfare state with or without independence, but which fails to properly confront the fiscal implications of its plans

A manifesto with big tax and bigger spending increases – and a mixed bag of tax reforms.

A focus on improving existing services rather than new entitlements or tax cuts

A plan for big tax cuts that is costed on paper, but which may not survive contact with reality.

A manifesto with a vision for a bigger state but no detail on how to pay for it.

Wales leads on council tax revaluation – but has followed England on a range of ill-advised tax policy changes

Scotland has made its tax and benefit system more progressive than the rest of the UK’s, but unnecessarily complex and distortionary.

Scotland has made its tax and benefit system more progressive than the rest of the UK’s, but unnecessarily complex and distortionary.

The Scottish Budget brings pre-election sweeteners and post-election cuts to many services 

We unpack the Budget’s quieter tax changes, from EV policy to savings and investment reforms, and explore what these small shifts really mean.

IFS researchers provide a response to the new economic forecast and major policy announcements contained in the 2025 Budget.