Reports

Spending on special educational needs (SEND) is becoming unsustainable due to the rise in high needs. Reform to SEND funding and provision is needed.

A new, up-to-date system for allocating funding between councils is vital, and reforms must align with the broader vision for local government.

We set out how air pollution (PM2.5) has changed across England and explore inequalities by ethnicity, income deprivation, region and age.

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

This report sets out the financial state of colleges in England since 2010 and analyses the key future challenges they face.

This report studies the impact of Sure Start, which supported families of under-5s, on children’s behaviour, youth offending and social care contacts.

We set out the major challenges facing the adult social care system in England and explore potential future developments for the sector.

We examine the challenges facing public services and the Chancellor’s public spending options at the forthcoming Budget and Spending Reviews.

Growth has been better than expected this year, but the UK’s recovery is not yet secure. Structural changes will require reform, not just investment.

The new Chancellor faces a difficult fiscal inheritance. Her choices on tax and spending at this first Budget could define the rest of the parliament.

We describe the fiscal outlook and set out the unenviable but important choices – which could define the parliament – confronting Rachel Reeves.

Should the government raise capital gains tax in the Budget? What is the case for reforming capital gains tax? What are the options for reform?

Relative child poverty has increased. Which children are most likely to be affected? What policies would most effectively reduce child poverty?

Over a fifth of government spending goes on pay. We examine recruitment and retention challenges which mean that pressures could mount going forward.

How do post-COVID claimants of health-related benefits compare with pre-COVID claimants? Where in the UK are they? How do other countries compare?

We undertake new modelling to examine the adequacy of pension saving for current generations of private sector employees.