In its upcoming Resource Spending Review, the Scottish Government will have to choose between spending cuts, tax rises, or hoping for extra UK government funding.
The Chancellor was right to suspend the current set of fiscal targets during the pandemic, and he is also right to take time to consider what a good set of post-pandemic targets will be.
The IFS Green Budget looks at the ongoing impacts of the COVID-19 pandemic, as the Chancellor aims to secure a lasting recovery and deliver on the Government’s other objectives and priorities.
How does the taxation of housing fit into how we analyse other taxes and the tax system as a whole, and what can we conclude about how it should be reformed? This was a Keynote Presentation given at the Tax Research Network Annual Conference, at Aston University and online, on 9 September 2021.
