Taxes and benefits

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.

Shona Robison’s budget speech failed to set out a long-term plan for growth-enhancing reforms

Our initial response to the Scottish Government’s Budget for 2025-26.

The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line 

The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected? Were they a good idea?

We discuss how inheritance tax actually changed in the Budget, who will be affected and whether it was a good idea.

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

With birth rates at record lows, we ask what the implications are for the UK and how it might impact the public finances.

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.

We discuss the Chancellor's first Budget and what impact the changes could have.

IFS Director Paul Johnson responds to the overall picture for taxation, spending and the public finances in the Autumn 2024 Budget.

We’re look at some of the challenges facing the Chancellor and what she can learn from previous Budgets.

We explore the options the Chancellor has in the forthcoming Budget.