Research and analysis

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.

Shona Robison’s budget speech failed to set out a long-term plan for growth-enhancing reforms

Our initial response to the Scottish Government’s Budget for 2025-26.

The government has today published a policy statement outlining its plans for local government funding in England.

How is the NHS in Scotland performing, and what does this mean for the Scottish Budget?

The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line 

Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With sky-high rents, others are not.

The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected? Were they a good idea?

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.

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

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

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