Comment

Rachel Reeves should consider increasing the basic rate, just as Denis Healey did in 1975 

Measuring living standards using average household spending gives a starkly different picture of regional inequalities than using average income.

How much does the government spend in each region of England and how does that compare with regional economic activity?

Today’s SFC report highlights the fiscal challenges facing the Scottish and UK governments over coming decades.

Large numbers of people nearing retirement do not know their state pension age (SPA), creating risks especially as the SPA rises again next year.

Over 20 years since they were introduced, tax credits have now been replaced by universal credit. How did they change the UK welfare system?

Upcoming increases in the minimum wage and employer NICs could make it harder for young people entering the labour force.

The tortured maths behind the chancellor’s fiscal headroom suggest her ‘ironclad’ fiscal rules are having unintended consequences on real-world policy

This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance compliance and raise revenue.

The latest official statistics on household incomes show dramatic falls, but there is reason to doubt their reliability.

In response to deteriorating global economic conditions, Rachel Reeves chose to fine-tune her spending plans to continue to meet her fiscal rules. 

Today, the Office for National Statistics published new figures on government revenues, spending and borrowing.

Modelling of NHS waiting times shows increased activity, demand reduction, and patient prioritisation needed to meet the 18-week waiting time target.

The reforms announced today, to be implemented or consulted on, represent a fundamental change to the way that the state supports out-of-work people.

Rachel Reeves gives herself so little room for manoeuvre that she creates costly uncertainty when the choice is obvious: raise taxes or cut spending 

Mitigating the two-child limit policy would be an effective way to reduce child poverty, but designing an effective policy is not straightforward. 

This evidence should prompt us to look beyond simple financial incentives for classroom attendance.

What are the Chancellor’s options if – and it is very much an if – the upcoming Spring Forecast puts her on track to miss her fiscal targets?

The government’s decision to boost military funding out of international aid felt panicked. But this a watershed moment that needs a proper strategy.

Higher defence spending will be offset in the short term by lower spending on overseas aid