By 2040, the number of pupils in Scotland is projected to be 90,000 lower than in 2024. Policymakers face a major choice over ...

Scotland’s schools are relatively well funded. Falling pupil rolls and workforce planning represent both challenges and ...

Council tax in Scotland – as in England – is out of date, regressive and distortionary. How should it be reformed, and what ...

We present the first consistent estimates of what has happened to Ministry of Justice funding since the early 2000s and put ...

The OBR forecast will underpin the Chancellor’s decisions at the next Spring Forecast. As the OBR comes up with its forecast, ...

“The government yesterday published the final local government finance settlement, which confirmed final funding allocations ...

Scotland’s Tax Strategy is welcome but says little concrete about tax policy. And some actual tax policy is divorced from any ...

We estimate local housing supply elasticities for 325 local authorities and 6,788 census tract areas in England.

Confusion is built into our approach to net zero. We need to be more pragmatic about whether emissions will genuinely be new.