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

How is the NHS in Scotland performing, and what does this mean for the Scottish Budget? Healthcare is the Scottish Government ...

Changes in funding up to the Autumn Budget Revision (ABR), published on 2 October (before the UK Government’s Autumn Budget) ...

The government has today published a policy statement outlining its plans for local government funding in England.

Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university ...

We show that the redistribution of natural resource tax revenues to non-extractive municipalities stimulates economic ...

Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With sky-high rents, others are not.

The new government says housing market failures are one of the UK’s biggest barriers to growth. What part does tax have to play in this? How does tax affect the availability and affordability of ...

Youth clubs are community-based after-school programmes, typically offered free of charge to teenagers in underprivileged neighbourhoods. I provide the first causal estimates of their effects on ...