This report looks at how corporate income taxes have changed over the past two decades, what incentives they provide for domestic and international investment, and whether changes in the international economy have helped shape these reforms.

The Scottish Government's Budget for 2024-25 takes place at a time of particular uncertainty about the future funding environment. UK government spending plans both for the coming year and for later years seem likely to be topped up, but when and by how much is unclear. The current UK government...

Health is the largest single area of Scottish Government spending, making up 35% of the Scottish Government's total discretionary budget in 2024-25 and 39% of its non-benefit budget.2 Its share of spending has grown significantly over time, driven by large increases in health spending in the...

Last month, the Chancellor set out additional funding for the National Health Service (NHS) in the Autumn Statement. This came alongside the promise of new recovery plans and targets for emergency care and primary care, a recommitment to the elective recovery plan, and a promise of a...