There have been increasing calls for reform of Plan 2 student loans, but there are no easy options for the Chancellor.

The government has decided to abolish the Carbon Price Support. This is a welcome development in the taxation of carbon ...

We examine the effect of the UK’s ‘Help to Buy’ schemes on housing affordability using a new approach to uncover effects for ...

CORRECTION: A previous version of this response stated that increasing the marginal rate of LBTT on values above £1 million ...

A look at Welsh funding, tax powers, public services and the hard fiscal trade-offs facing whoever forms the next government.

Using the Indonesian Family Life Survey (IFLS) and Census data, we study multigenerational correlations in education across ...

Demand-side policies which relax borrowing constraints for homebuyers, with the aim of increasing homeownership, are ...

A manifesto with more support for families with children, but important question marks over how to fund its giveaways.

David Phillips, head of devolved and local government finance at the IFS, said: ‘While the Scottish Labour manifesto comes in at a beefy 98 pages, the big tax cuts or expansions in service provision ...

David Phillips, head of devolved and local government finance at IFS, said: ‘The Scottish Conservatives’ two flagship tax ...

I prove that, in a simple but general framework, expected pass-through is unchanged by the presence of focal pricing constraints.

Scotland has more funding and more powers, but the next Holyrood government still faces tough choices on tax, spending and ...