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The UK Budget has improved the Scottish funding outlook, but tough choices loom down the line
Changes in funding up to the Autumn Budget Revision (ABR), published on 2 October (before the UK Government’s Autumn Budget) ...
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Inheritance tax and farms
The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected?
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Buying a home in London in your twenties is difficult, but not impossible
Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With ...
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A decline in foreign students and higher costs create a perfect storm for Scottish universities
Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university ...
ifs.org.uk7d
Resource windfalls, public expenditures and local economies
We show that the redistribution of natural resource tax revenues to non-extractive municipalities stimulates economic ...
ifs.org.uk10d
Inheritance tax rises and the Budget: who's affected?
We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.
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The increases in Scotland’s top rate of income tax may have reduced revenues – although significant uncertainty remains
Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.
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Clara von Bismarck-Osten
Clara's interests lie in public and labour economics. She joined the Institute for Fiscal Studies in 2021 while completing her Master of Research in Economics. In 2023, she earned the three-years IFS ...