This 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. In partnership with the University of Glasgow, we presented the main findings of our analysis ahead of the elections in a live webinar covering two topics: the first, on the trends and choices made in recent years; and the second looking at what the biggest parties' propose for tax, benefits and major areas of public spending.
You can watch the full event below, or download the presentation slides here.
Authors

Senior Economist
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.

Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
Presentation details
- DOI
- 10.1920/ps.ifs.2024.0297
- Publisher
- IFS
Suggested citation
Adam, S and Phillips, D. (2021). 'Scottish tax, benefits and public spending - what's happened and what do the parties propose?' [Presentation]. London: IFS. Available at: https://ifs.org.uk/publications/scottish-tax-benefits-and-public-spending-whats-happened-and-what-do-parties-propose (accessed: 19 June 2025).
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