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
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?
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 devel
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.
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.