The OBR forecast will underpin the Chancellor’s decisions at the next Spring Forecast. As the OBR comes up with its forecast, ...

Council tax in Scotland – as in England – is out of date, regressive and distortionary.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

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

Scotland’s Budget for 2025–26, published in December, announced an immediate increase in the surcharge in land and buildings transaction tax (LBTT) on the purchase of second and rental homes, from 6% ...

Kate Ogden, Senior Research Economist at the Institute for Fiscal Studies (IFS), said: “The government yesterday published the final local government finance settlement, which confirmed final funding ...

We estimate local housing supply elasticities for 325 local authorities and 6,788 census tract areas in England. We examine how housing supply responds to price changes across small areas and how this ...

Oh dear. I fear I may be turning into my namesake, a certain former prime minister. This week I’ve been feeling very much like I want to have my cake and eat it. I’ve also been getting rather ...