We discuss how inheritance tax actually changed in the budget, who will be affected and whether it was a good idea.

Scotland’s income tax rises have likely increased tax avoidance and migration – but the size of the effects is uncertain.

Falls in funding for home students, a decline in international enrolments and higher labour costs put Scottish university ...

Tax and spending will increase by a huge 5% of national income this decade, but most of that increase occurred under the last ...

Using quasi-experimental variation from austerity-related cuts, I provide the first causal estimates of youth clubs' effects ...

Youth clubs are free after-school programmes for local teenagers. These spaces offer a safe environment to spend time with ...

After a post-pandemic fall-off, NHS hospital productivity has increased over the last year, with hospital activity growing ...

We show that the redistribution of natural resource tax revenues to non-extractive municipalities stimulates economic ...