The aim of this report, the IFS's first in-depth analysis of the Scottish Government Budget, is to look at some of the key implications for the coming year, and for the longer term. We do not attempt to cover all of the different services that the Scottish Government is responsible for, or all...

After health, funding for Scottish councils is the second largest item in the Scottish Government's Budget. In the original 2022-23 budget as passed by the Scottish Parliament, the Scottish Government allocated £10.6 billion to councils as part of the main local government portfolio, with...

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...

This review analyses the institutional arrangements, evaluation instruments and processes involved in the evaluation of spending programmes and institutions in Chile. In particular, it examines the extent to which the Chilean Budget Office’s ex post evaluations are used to inform budget...

The core emphasis of rules-based fiscal legislation at the subnational level in India is to achieve debt sustainability through a numerical ceiling on borrowing and the use of borrowed resources for public capital investment by phasing out revenue deficits. Using the Arellano Bond Panel...