How much does the Scottish Government spend on higher education, and what challenges does it face on university funding …

The tax system treats funds that remain in a pension at death extremely favourably. Where an individual dies before age … 75, funds remaining in their pension escape income tax entirely - there was income tax relief when the money was paid … into the pension and no income tax when the money is taken out. Furthermore, any funds that remain in a pension at death …

trends in NHS staffing, activity, productivity and performance in Scotland. We conclude with a discussion about future … evidence that the NHS in Scotland, as in the rest of the UK, is struggling to recover from the COVID-19 pandemic, despite …-run trends in healthcare spending in Scotland and how these compare with trends in England and Wales, before examining recent …

Background: In its pursuance of universal health coverage (UHC), the government of Benin is piloting a project of … mandatory social insurance for health entitled "ARCH". Methods: We analysed budget data and ARCH documents, and conducted four … jeopardising other areas; (ii) the purchasing of health services should be more strategic so as to increase allocative efficiency …

education, in addition to discussing how technological change creates new challenges for the taxation of income and consumption …

The NHS workforce plan aims for a large expansion in health service staffing. We examine the potential implications for … NHS funding. …

Health spending, and the performance of the NHS, will feature prominently in the upcoming general election campaign …. Many different factors matter for NHS performance and for the wider health of the population, but one important factor is … the level of spending on health services. In this IFS pre-election briefing, we examine UK government health spending over …

public expenditures, especially primary and secondary education, with local property taxes being replaced by various sources … of state tax revenue. This article examines the desirability of such a tax substitution, focusing on the implications of … the long-standing debate between the benefit tax and capital tax views of the incidence of the tax. It also includes a …