The Autumn 2024 Budget brought some agricultural property into inheritance tax. What are the changes? Who will be affected?

Foregoing a degree for an apprenticeship, saving during Covid and being born and bred in the capital have helped. With ...

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.

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

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

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

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