Inheritance tax rises and the Budget: who's affected? podcast<p>We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.</p>15 November 2024
How big are the UK's demographic challenges? podcast<p>With birth rates at record lows, we ask what the implications are for the UK and how it might impact the public finances.</p>8 November 2024
What does the Budget mean for the UK? podcast<p>We discuss the Chancellor's first Budget and what impact the changes could have.</p>31 October 2024
Challenges for the means-tested benefit system for older people event 11 December 2024 <p><span style="font-size:11.0pt;">At this online event, IFS researchers will present new research highlighting key issues with the benefit system around retirement age.</span></p>
IFS Public Economics Lecture Day workshop 9 January 2025 <p><span style="-webkit-text-stroke-width:0px;background-color:rgb(255, 255, 255);color:rgb(37, 61, 64);display:inline !important;float:none;font-family:"DM Serif Text", serif;font-size:20px;font-style:normal;font-variant-caps:normal;font-variant-ligatures:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-decoration-color:initial;text-decoration-style:initial;text-decoration-thickness:initial;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;">The IFS is holding a day of talks on issues in public economics of interest to undergraduates in economics and related disciplines.</span></p>
Jobs landing page<p>At IFS, we recruit and train top-quality economists and professional support staff. We aim to foster a respectful and inclusive working environment.</p>20 July 2022
Centre for the Microeconomic Analysis of Public Policy The Research Centre at the heart of IFS is the CPP.
An initial response to the Scottish Budget Comment Our initial response to the Scottish Government’s budget for 2025-26. 4 December 2024
NHS recovery in Scotland is lagging behind England’s Comment How is the NHS in Scotland performing, and what does this mean for the Scottish Budget? 27 November 2024
The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line Comment The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line 26 November 2024
A decline in foreign students and higher costs create a perfect storm for Scottish universities Comment Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university finances under pressure. 19 November 2024
The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains Comment Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain. 15 November 2024
Scottish Budget 2025–26 Collection Read all our analysis of the Scottish Budget for 2025–26. 8 November 2024
What has happened to disability benefits in Scotland? An update Comment Following a bulge in claims, recent figures suggest new disability benefits may not pose as big a cost to the Scottish Budget 2024 as first feared. 8 November 2024
Lower oil and gas prices hit Scotland’s underlying public finances in 2023-24 Comment Scotland’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? Report This ‘explainer’ looks at how the parties’ proposals would affect Scotland and Wales, covering tax, spending, public finances and the constitution. 28 June 2024
Conservative plans to abolish the UK Shared Prosperity Fund to help fund a new National Service scheme would hit poorest parts of the UK Comment Abolishing the UK Shared Prosperity Fund would see poorer parts of the UK lose hundreds of millions in funding – with Cornwall and Wales hardest hit. 29 May 2024
Oil and gas make Scotland’s underlying public finances particularly volatile and uncertain Comment A 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 likely Comment Day-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
Scottish Budget 2024–25 Collection Read all our analysis of the Scottish Budget for 2024–25. 22 February 2024
Top-ups to the Scottish Budget for 2024–25 are likely – but huge uncertainty on their scale Comment More 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
The IFS Scottish Budget Report – 2024–25 Report This 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
Scottish Budget: Higher education spending Report How 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: Tax and spending in 2024–25 Report The 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
Scottish Budget: The medium-term outlook and choices Report Devolved 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 – further analysis of the Scottish Government’s spending decisions Comment We 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 Comment Our initial response to the Scottish Government’s budget for next year. 19 December 2023