How could the Chancellor raise more tax? podcastWhat options does the Chancellor have for raising taxes in the October Budget?28 August 2024
Why are universities in financial trouble? podcastWhy are universities struggling, what happens if they go bust and what can government do to help? What other challenges do the HE and FE sectors face?21 August 2024
Can the new government fix the NHS? podcastWe look at the key challenges facing the NHS, and what the new government could do to tackle them.14 August 2024
Next steps for private pension saving for employees and the self-employed event 16 September 2024 At this in-person event in Westminster, IFS researchers will present new findings from the Pensions Review.
6th World Bank/IFS/ODI Public Finance Conference | Driving Progress: Public Finance and Structural Transformation conference 26 September 2024 Online registrations are now open for the 6th World Bank/IFS/ODI Public Finance Conference.
IFS Green Budget 2024 event 10 October 2024 The IFS Green Budget will assess the state of the UK economy and the new government’s fiscal position ahead of their first Budget.
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
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
Scottish Budget 2024–25collectionRead all our analysis of the Scottish Budget for 2024–25.22 February 2024
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
Immediate response to the Scottish Finance Minister’s announcement of in-year spending cutscommentAnalysis of today's statement by Shona Robison MSP at Holyrood.3 September 2024
Lower oil and gas prices hit Scotland’s underlying public finances in 2023-24 commentScotland’s notional fiscal deficit rose by £4.7 billion (2% of GDP) in 2023–24, as lower oil and gas prices hit North Sea revenues. 14 August 2024
How would the parties’ tax and spending plans affect Scotland and Wales? reportThis ‘explainer’ looks at how the parties’ proposals would affect Scotland and Wales, covering tax, spending, public finances and the constitution.28 June 2024
SNP manifesto: a reactioncommentAn assessment of the tax and spending changes proposed in the 2024 SNP general election manifesto.19 June 2024
Oil and gas make Scotland’s underlying public finances particularly volatile and uncertaincommentA fallback in oil and gas prices has hit Scotland’s underlying public finance position this year.27 March 2024
Health spending planned to fall in England and Scotland in 2024–25, suggesting a top-up likelycommentDay-to-day spending on health in England is planned to fall in 2024–25 compared with the latest budgets for 2023–24.4 March 2024
The IFS Scottish Budget Report – 2024–25reportThis report looks at the key budgetary and public service issues for the Scottish Government for the 2024–25 financial year and beyond.22 February 2024
Top-ups to the Scottish Budget for 2024–25 are likely – but huge uncertainty on their scale commentMore funding to top up the Scottish Government’s 2024–25 spending plans is likely to become available – but just how much is highly uncertain.22 February 2024
Scottish Budget 2024-25: IFS analysispresentationAhead of the final Scottish Parliament vote on the Budget, IFS researchers presented their analysis of the proposals.22 February 2024
Student finance calculator - ScotlandcalculatorThis calculator produces rough estimates of the costs and distributional consequences of reforms to the higher education funding system in Scotland.20 February 2024
Scottish Budget: Higher education spendingreportHow much does the Scottish Government spend on higher education, and what challenges does it face on university funding and living cost support?20 February 2024
Scottish Government boosts support for students’ living costs, but further cuts funding for universities to teach them press releaseHow much does the Scottish Government spend on higher education, and what challenges does it face on university funding and living cost support? 20 February 2024
Scottish Budget: Healthcare spending, staffing and activityreportThe COVID-19 pandemic is having long-lasting impacts on NHS hospital activity, productivity and performance in Scotland, despite higher funding.9 February 2024
Scottish Budget: The medium-term outlook and choicesreportDevolved income tax revenues are forecast to boost the Scottish Government’s funding over the next five years, but many services could still see cuts.6 February 2024
Scottish Budget implies real-terms cuts to health spending – a fact not revealed in official documentationpress releaseThe Scottish Government is raising taxes on the 5% highest-income Scots, but health funding is, on current plans, set to fall in real terms next year.6 February 2024
How to fix our irrational income tax systempodcastHow are income taxes structured, how has this changed, where are there problems with the system and what should the next government be looking to fix?25 January 2024
Scottish Budget – further analysis of the Scottish Government’s spending decisionscommentWe look at the Budget for 2024–25 and the latest spending and funding figures for the current financial year.20 December 2023
Initial IFS response to the Scottish Budget commentOur initial response to the Scottish Government’s budget for next year.19 December 2023
Scottish universities and students are under pressure – and so is the Scottish budgetcommentThe Scottish Government is boosting support for students’ living costs, but funding for teaching, down 19% since 2013–14, is likely to fall further.14 December 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
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
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
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
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 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
IFS response to Scottish Resource Spending Reviewcomment8% cuts to many service areas and hidden tax rises relative to the rest of the UK31 May 2022
IFS response to Scottish Resource Spending Reviewpress release"On the plans set out today, the axe is set to fall on a wide range of public service areas."31 May 2022
Response to latest Government Expenditure and Revenue Scotland (GERS) estimatescommentIFS response to latest Government Expenditure and Revenue Scotland (GERS)18 August 2021
What's happening to Scottish taxes and benefits?explainerWe analyse Scottish public finances ahead of the elections.28 April 2021
Lack of credibility unites manifesto offering of three biggest Scottish partiespress releaseAll three manifestos show a disconnect from the fiscal reality the next Scottish Government is likely to face.26 April 2021
Government spendingexplainerWe analyse Scottish government spending ahead of the elections.16 April 2021
The Scottish Government’s tax and benefit policies are progressive but sometimes unnecessarily complicatedpress releaseThe Scottish Government has used its devolved tax and benefit powers to craft a more progressive system than is in place in the rest of the UK.15 April 2021
The Scottish Government’s record on tax and benefit policyreportAre there any common themes in how the current Scottish Government has used these powers? Who are the winners and losers from the reforms it has under15 April 2021
Public service spending in Scotland: trends and key issuesreportHow is Scotland's higher spending allocated across different services? How have these allocations changed over time? And how do a range of headline in14 April 2021
Scottish Government funding per person is over 30% higher than equivalent English funding. But it has still chosen to use temporary COVID funding to pay for some new permanent spending commitments.press releaseReal-terms funding for the Scottish Government’s day-to-day (or resource) spending in 2021-22 is still set to be 2% lower per person than in 2010-11.31 March 2021
How and why has the Scottish Government’s funding changed in recent years?reportScottish Government funding per person is over 30% higher than equivalent English funding. But it has still chosen to use temporary COVID funding to p31 March 2021
