of two alternative policies ('classical green tax' reform, 'environmental fiscal devaluation') is analysed and compared. …

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

publishing an update to 2022's Resource Spending Review. However, with the Deputy First Minister and Finance Minister, Shona … on current forecasts for UK government funding and devolved tax revenues, suggests that 2025-26 will see a substantial …

make the task of planning Scottish tax and spending decisions particularly challenging - an issue discussed in an IFS … 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 wants to announce tax cuts before the upcoming general election, but …

This report gives a high-level overview of tax policy across the period 2010 to 2024. An appendix summarises the main … tax policy changes. There are some clear distinctions between the governments before 2019 (including the coalition … government of 2010-15) and the governments from 2019. Most notably, tax revenue as a share of national income was remarkably …

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding … available for Scottish public services, and planned spending on different individual services in the coming financial year, 2024 … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise …