Reports

Departmental spending growth is slowing amid pressures on budgets and new spending ambitions. We assess the Chancellor’s choices at this Budget.

At his first Budget, the Chancellor faces an uncertain outlook for the economy, and added pressures on public spending from higher inflation.

Conflict in the Middle East and the subsequent energy price shock will squeeze households and make the economic backdrop to the Budget more difficult.

UK government borrowing costs are high, but recent rises reflect global factors and the attention of the bond markets is currently elsewhere.

HM Treasury is covering losses as the Bank of England unwinds QE. Recent economic and policy changes affect the scale of losses in the near term. 

Higher inflation, higher government borrowing costs and pressures on public services will be the key challenges faced by the Chancellor at the Budget.

A survey of Ethiopia's tax system: how it works, what it raises, recent reforms and how it compares with the rest of sub-Saharan Africa.

The government has committed to sharing tax revenues with England’s regional mayors. What decisions have to be taken on how this works in practice? 

The report provides the latest picture on school funding and costs in England.

We explore why UK electricity prices are so high and what reforms can be made to improve the efficiency of the market for and taxation of electricity.

We discuss options for reforming personal independence payment, the main disability benefit for adults in England and Wales.

This report builds on a well-established IMF methodology to estimate the size and composition of Ghana’s VAT gap over the period 2013 to 2024.

Third edition of the Survey that provides a comprehensive overview of Ghana's tax system as of the 2026 mid-year Budget. 

We review the pressures and challenges facing the UK justice system in our mid-grant report for the Transforming Justice programme.

How does the Office for Budget Responsibility incorporate migration into its forecasts of the public finances, and how could this be improved?

Hidden NEETs are much closer to the labour market than NEETs who are claiming benefits

This report presents a range of potential reforms to increase minimum pension contribution rates for people saving in workplace pensions. 

We analyse trends in tribunal backlogs and the drivers behind them in the last 15 years.

Methodological, practical, and institutional commonalities and differences between TaxDev, SOUTHMOD, and CEQ tools for distributional analysis.

How does going to university affect earnings over people’s lifetimes? How much do individuals and taxpayers benefit from people going to university?