Using a policy change in Australia during COVID-19, we find that self-control issues significantly predictearly withdrawals ...

But inequality is not just about money. It shapes people’s opportunities, education, health, family life and where they live.

Britain faces high debt, high borrowing costs, rising taxes and stretched public services. We explain the fiscal reality ...

Scottish Government funding likely to fall in 2027–28, meaning manifesto pledges could force spending cuts or increases to ...

Conflict in the Middle East has pushed up energy prices in the UK. Even if the war ends soon, prices may not return to pre-war levels, and government could still face pressure to support households.

We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions. Using Senegal’s first digital property tax census in ...

In last November’s Budget, the Chancellor announced that salary sacrifice pension contributions above £2,000 per year will be liable for both employer and employee National Insurance contributions ...

Local government affects almost every part of our daily lives: bins, roads, planning, housing, schools, social care, public health, libraries, parks and more. But despite this, local elections are ...

The probability of entering the public sector rises with education, and this paper documents that this educational gradient has strengthened.

In this commentary we describe in detail reforms taking place to local authority finances and analyse their effects on local authorities and local tax payers. The study includes the results of a major ...

Note: Income ranges assume the individual receives the standard personal allowance. Taxpayers classified according to the highest band in which they have non-savings, non-dividend income: some will ...

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