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

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

Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With ...

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 ...

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.

We are recognised as a global centre of excellence and have been granted official ESRC Research Institute status. The Research Centre at the heart of IFS is the CPP.

Clara's interests lie in public and labour economics. She joined the Institute for Fiscal Studies in 2021 while completing her Master of Research in Economics. In 2023, she earned the three-years IFS ...