Today’s SFC report highlights the fiscal challenges facing the Scottish and UK governments over coming decades.

Large numbers of people nearing retirement do not know their state pension age (SPA), creating risks especially as the SPA ...

Upcoming increases in the minimum wage and employer NICs could make it harder for young people entering the labour force.

Over 20 years since they were introduced, tax credits have now been replaced by universal credit. How did they change the UK ...

In response to deteriorating global economic conditions, Rachel Reeves chose to fine-tune her spending plans to continue to ...

In this report, we consider policies to help people appropriately manage their defined contribution (DC) pension wealth ...

The latest official statistics on household incomes show dramatic falls, but there is reason to doubt their reliability.

How do people draw on their private pension wealth in retirement, how might this change in future, and what risks do they ...

We show that water, sanitation and hygiene practices (WASH) and nutrition are complements in the formation of child height ...

The tortured maths behind the chancellor’s fiscal headroom suggest her ‘ironclad’ fiscal rules are having unintended ...

We study how house price shocks affect marital stability and household labor supply.

This paper examines the rise of consumer incentives in tax enforcement and the conditions under which they can enhance ...