Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/282917 
Year of Publication: 
2023
Series/Report no.: 
IFS Report No. R244
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
The aim of this report, the IFS's first in-depth analysis of the Scottish Government Budget, is to look at some of the key implications for the coming year, and for the longer term. We do not attempt to cover all of the different services that the Scottish Government is responsible for, or all revenue streams, but instead look at those issues most pertinent to current political and public debates. We therefore focus on the overall funding outlook, income tax revenue performance, local government funding, and the distributional effects of tax and benefit reforms.
Subjects: 
Education and skills
Government finances and spending
Taxes and benefits
Scottish Budget 2023-24
Devolved government finances
Tax
Benefits
Education
Income taxes
Property taxes
Government spending
Local government finance
Scottish independence
Persistent Identifier of the first edition: 
ISBN: 
978-1-80103-125-7
Document Type: 
Research Report

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