questions and to suggest alternatives to the austerity policies currently being pursued.The fiscal problems faced are not simply … fiscal consolidation to provide for an ageing population, increased investment in education, and climate change. The book … conventionally held views, such as those concerned with top tax rates, the undesirability of taxing capital income, the targeting of …

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. …