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IFS

-- -- Articles
IFS is a neoliberal, independent economic research organisation based in London, UK, specialising in UK taxation and public policy. It provides both academic and policy-relevant research.
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The 2025-26 English Local Government Finance Settlement Explained

English councils’ core spending power set to increase 3.8% in real-terms next year, but increases will vary hugely across the country.

The Government’s 80% Employment Rate Target: Lessons from History and Abroad

How can the UK achieve an 80% employment rate? What lessons can we learn from history and other countries?

NHS Recovery in Scotland is Lagging behind England’s

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

The UK Budget Has Improved the Scottish Funding Outlook, But Tough Choices Loom Down the Line

In her first UK Budget, on 30 October, the Chancellor Rachel Reeves significantly topped up spending plans for both day-to-day (resource) spending and capital investment, in the current financial year (2024–25) as well as in future years.

Inheritance Tax and Farms

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

Local Government Finance Policy Statement: An Initial Response

The government has published a policy statement outlining its plans for local government funding in England next year, and providing further details on longer-term reform plans.

UK Economic Outlook: Navigating the Endgame

Growth has been better than expected this year, but the UK’s recovery is not yet secure. Structural changes will require reform, not just investment.

Promises Made by Rachel Reeves Limit her Room for Manoeuvre

Changing the measure of debt could free up billions for investment, but it’s not a risk-free move.

Raising Revenue from Reforms to Pensions Taxation

How should pensions tax relief be reformed, and could it be done in ways that raise revenue?

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