The Autumn Statement explained podcastWe analyse the Chancellor's 2023 Autumn Statement.24 November 2023
The Autumn Statement 2023 explained in 90 seconds explainerPaul Johnson responds to Jeremy Hunt's 2023 Autumn Statement. 22 November 2023
Cake or biscuit? The UK's byzantine VAT system explained podcastThis week, we dive into the oddities of the VAT system.16 November 2023
Education spending: an engine for levelling-up? event 11 December 2023 The launch of the 2023 IFS Annual Report on Education Spending in England, funded by the Nuffield Foundation.
Social mobility and wealth conference 12 December 2023 At this in-person event, IFS researchers will share findings from ESRC-funded research on social mobility and its drivers.
Where next for the state pension? event 13 December 2023 At this online event, IFS researchers will present findings from a major new report on the future of the state pension in the UK.
Centre for the Microeconomic Analysis of Public Policy landing pageThe ESRC has funded a research centre at IFS since 1991, recognised as a global centre of excellence and now with UKRI Research Institute status.15 July 2022
Jobs landing pageAt IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.20 July 2022
Scottish Budget 2023–24collectionRead all our analysis of the Scottish Budget for 2023–24.14 February 2023
Scottish election 2021collectionWe published a range of Scottish Election Briefing Notes on tax, benefits and public spending, co-funded by the Scottish Policy Foundation.6 May 2021
Declining education performance in Scotland, particularly in maths and sciencepress releaseThe performance of Scottish pupils in international PISA tests has declined over time in maths and science. 16 November 2023
Socio-economic inequality in Scottish educationreportWe examine how less affluent students perform compared with their more affluent peers in PISA tests, ahead of the new data release in December 2023.16 November 2023
School and neighbourhood segregation in Scotland and EnglandreportWe document the patterns of neighbourhood and secondary school segregation across England and Scotland10 October 2023
Schools and segregation: a comparison of Scotland and EnglandcommentWe study how the different ways pupils are assigned to schools in England and Scotland relate to income segregation in schools and neighbourhoods.10 October 2023
The outlook for government and council fundingpresentationThis presentation to Scottish voluntary organisations looks at the funding outlook and issues facing the Scottish Government and councils.5 October 2023
Scottish council tax proposals are a small step in the right direction but duck the biggest issue: revaluationcommentProposed reforms to council tax in Scotland would further reduce regressivity but should go further, and the issue of revaluation is ducked yet again. 11 September 2023
Higher oil & gas revenues boost Scotland’s underlying fiscal position – but a big deficit remainscommentScotland’s notional fiscal deficit fell by £6 billion (3.8% of GDP) in 2022–23, but was – and is set to remain – much higher than the UK’s. 16 August 2023
Employment, earnings and incomes in ScotlandreportHow have employment, earnings and incomes performed in Scotland compared with the rest of the UK? What drives geographic inequalities within Scotland?9 August 2023
An immediate response to the Scottish Fiscal Framework reviewcommentThe revised Scottish Fiscal Framework will continue to redistribute income tax revenues from England and provides a little more financial flexibility.2 August 2023
Earnings and income inequality in ScotlandpresentationThis presentation to the Royal Society of Edinburgh provides an early preview of upcoming work on labour market trends and inequalities in Scotland.28 June 2023
An immediate response to the Scottish Government’s MTFScommentUpdated funding and spending projections show a significant funding gap looming for the Scottish Government – and little sense of how to address it.25 May 2023
How does school spending per pupil differ across the UK?reportThis short report compares the level of school spending per pupil across the four nations of the UK.21 April 2023
Lower oil and gas prices set to hit Scotland’s underlying public finances commentScotland’s underlying fiscal position is set to improve by much less than expected last year, as oil and gas prices fall back. 3 April 2023
Scottish Budget 2023–24: further analysisreportThe aim of this report is to look at some of the key implications of the Scottish Budget for the coming year, and for the longer term.17 February 2023
Analysis of Scottish tax and benefit reformsreportWe analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.9 February 2023
Scottish Budget changes to tax and benefit system widen gap with rest of the UK, with higher taxes and more redistribution to poorer familiespress releaseWe analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the changes.9 February 2023
Council and school fundingreportAfter health, funding for Scottish councils is the second largest item in the Scottish Government’s Budget. 3 February 2023
Scottish councils may face cuts over the next two years even with 5% council tax increasespress releaseEven if Scottish councils were to increase council tax by 5% a year in each of the next two years they may face real-terms cuts to their funding.3 February 2023
Scottish Government faces major medium- and long-term budget challenges press releaseWe show the stark funding challenges facing the Scottish Government and the public services it is responsible for over the next five years and beyond.26 January 2023
The overall funding outlookreportThis chapter looks at the Scottish government's funding outlook in the short term (2022–23 and 2023–24), medium term (2024–25 to 2027–28) and beyond.26 January 2023
Income tax performancereportThis chapter looks at what we know about why Scotland’s tax base has grown more slowly so far since devolution. 26 January 2023
The Scottish Budget overstates increases in public-service spending next year compared to this – and tough choices loom, particularly for Scottish councilspress releaseWe analyse the plans for different public service budgets in the Scottish Budget. 16 December 2022
Scottish Budget 2023-24 confirms big cuts to many public servicespress releaseIFS response to the Scottish Budget.15 December 2022
Scotland’s relative public finance position is set to improve significantly, but only temporarilycommentScotland’s underlying deficit is falling fast as the UK’s is rising due to oil and gas revenues – but this isn’t forecast to last.1 December 2022
An immediate response to the Scottish Government’s paper on independence and the Scottish economypress releaseThe Scottish Government has today published a blueprint for economic policy post-independence.17 October 2022
How could a falling population affect the Scottish Government’s funding? commentA falling population could be a boon for the Scottish Government’s finances within the UK.2 September 2022
Scotland’s underlying public finances are improving as oil and gas revenues rise – but long-term challenges remaincommentScotland’s implicit budget deficit is falling as oil and gas revenues rise but this wouldn’t prevent hard choices for an independent Scotland.24 August 2022
A National Care Service will mean big changes and challenges for Scottish council fundingcommentPlans for a Scottish ‘National Care Service’ would centralise over £4 billion of spending and may not lead to more consistent services.11 August 2022