In this report, the IFS examines the long-run fiscal pressures that an independent Scotland may face, how these would differ from those facing the UK, and the size of the fiscal consolidation that may be required to put Scotland’s public finances on a sustainable path.
What is the level of income inequality in Scotland? How does income inequality in Scotland compare to the rest of the UK, and to other OECD countries? How has income inequality in Scotland changed over time?
This Briefing Note looks at the way that tax revenue in Scotland is currently delivered and at the reform options that would be open to an independent Scotland.
One of the fundamental principles underpinning the Scottish education system is the meritocratic idea that, irrespective of social background, all children should have an equal opportunity to develop their academic potential.
This briefing note aims to describe the patterns of public service expenditure in Scotland and to set out a number of issues for the future. In particular, it:
The choice of currency arrangement is fundamental to the economics of independence. It matters much more than simply the notes and coins in our pockets.
When deciding whether or not to seek independence from the UK, the Scottish electorate will need to consider how Scotland has fared in its governance of areas that are already devolved. Education is one such high-profile area of policy.
There has been a growing debate about how the benefits system (that is, the system of state benefits, pensions and tax credits) may be affected if Scotland becomes independent.
The Scottish referendum in 2014 will ask people one question - whether they think Scotland should be an independent country. Yet many surveys and polls suggest that another option – significantly