Research and analysis

Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university finances under pressure.

This edition of the Survey of Ghana’s Tax System provides a comprehensive overview of the tax system as of the start of 2024.

We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

Teenagers affected by austerity-induced youth club closures performed 4% worse in exams at age 16 and became 14% more likely to commit crimes. 

After a post-pandemic fall-off, NHS hospital productivity has increased over the last year, with hospital activity growing faster than staffing.

Tax and spending will increase by a huge 5% of national income this decade, but most of that increase occurred under the last government.

Read all our analysis of the Scottish Budget for 2025–26.

With birth rates at record lows, we ask what the implications are for the UK and how it might impact the public finances.

Following a bulge in claims, recent figures suggest new disability benefits may not pose as big a cost to the Scottish Budget 2024 as first feared.

We respond to government plans to increase the cap on tuition fees for England-domiciled undergraduate students.

Increases in taxes and borrowing are not costless and the spending plans after 2025-26 are unlikely to survive contact with reality.

We discuss the Chancellor's first Budget and what impact the changes could have.

David Phillips gave this presentation to the CIPFA local government treasurers’ retreat confirmation.

In the UK today, earnings inequality is substantially higher than it used to be.

IFS Director Paul Johnson responds to the overall picture for taxation, spending and the public finances in the Autumn 2024 Budget.