The aim of this report, the IFS's first in-depth analysis of the Scottish Government Budget, is to look at some of the … current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local … government funding, and the distributional effects of tax and benefit reforms. …

We analyse the impact of changes to devolved income tax rates and bands and benefits, and show the total impact of the …

This chapter looks at what we know about why Scotland's tax base has grown more slowly so far since devolution. …

's devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors …The Scottish Government's Budget for 2024-25 takes place at a time of particular uncertainty about the future funding … by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but …

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding …-25. In several important respects, the Scottish Government's 2024-25 Budget represents a continuation of trends seen in … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise …

This chapter of our second annual Budget Report looks beyond 2024-25 to the medium-term outlook for the Scottish … between areas of the budget. The Scottish Government had said it would confront those choices alongside the 2024-25 Budget by … economic and fiscal forecasts from the Scottish Fiscal Commission (SFC) and the publication of the next Scottish Government …

In the current environment of high inflation and rising interest rates, tax cuts at the upcoming Budget would be …

The Chancellor is in a fiscal bind as low growth and high debt interest payments limit any room for manoeuvre in the …

This "explainer" looks at how the parties' proposals would affect Scotland and Wales, covering tax, spending, public …

The new Chancellor faces a difficult fiscal inheritance. Her choices on tax and spending at this first Budget could …