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

Scotland’s Budget for 2025–26, published in December, announced an immediate increase in the surcharge in land and buildings transaction tax (LBTT) on the purchase of second and rental homes, from 6% ...

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

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

Oh dear. I fear I may be turning into my namesake, a certain former prime minister. This week I’ve been feeling very much like I want to have my cake and eat it. I’ve also been getting rather ...

We apply our method to a fixed-effect model of team production and obtain estimates of complementarity in production.

In-year top-ups mean big increases in Scottish NHS spending this year – but that means plans for 2025–26 now look relatively ...