Tax

Rachel Reeves should consider increasing the basic rate, just as Denis Healey did in 1975 

Today’s SFC report highlights the fiscal challenges facing the Scottish and UK governments over coming decades.

This conference, in association with Deloitte, will discuss the UK business tax system in the context of the new Corporate Tax Roadmap.

This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance compliance and raise revenue.

At this online event IFS researchers will present their initial analysis of the Chancellor's Spring Statement.

Taxes as a share of national income are set to rise above 37%, their highest-ever share.

At this policy conference, four panels of experts gave their perspectives and recommendations on four key areas of the UK’s productivity problem.

What are the Chancellor’s options if – and it is very much an if – the upcoming Spring Forecast puts her on track to miss her fiscal targets?

This report analyses the Scottish Government’s Budget for 2025–26, with chapters on tax strategy, school spending, public sector pay and more.

Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what would the effects be?

The report undertakes a review of the VAT system in Ghana with a view to making recommendations for future policy action.

Scotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any sensible strategy. 

This blog was originally published on voxdev.org on 4 February 2025 here. Reprinted with kind permission from VoxDev.

2025–26 will continue the substantial above-inflation increases in funding for English councils, but their costs have also been outpacing inflation.

How do changes in UK government revenues over time compare with what has been seen in other advanced countries?

"Shifting the performance of an entire economy requires a long-term, consistent and persistent direction." Paul Johnson writes for the Times.

We discuss how taxes like capital gains, stamp duty, and council tax impact the housing market, affecting affordability, renting, and homeownership.

France’s failed budget highlights fundamental challenges with public debt, slow growth, and the need for significant reforms.

At this event, an expert panel debated what part tax plays in housing market failures and what can be done to fix it.