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Lewis Forsyth is a Tutor in Urban Studies and Social Policy at the University of Glasgow, where he teaches a wide range of public policy courses across undergraduate and postgraduate programmes. He completed a four-year PhD in Urban Studies focusing on local government finance in Scotland, with a specific emphasis on the evolution of local domestic tax policy since the 1970s. His research examines the ongoing challenges of local tax reform, the complexities of intergovernmental fiscal relations, and the institutional constraints that individuals face, alongside their capacity to overcome these forces. He has developed specialist theoretical and practical expertise in the design and implementation of national policy at the local level. His current research interests are particularly centered on intergovernmental relations, the role of commissions and consultations in shaping reforms, and the political negotiation of complex trade-offs. Forsyth is also an Academic Fellow at the Scottish Parliament Information Centre (SPICe), where he is developing research that explores the Council Tax policy, which was designed decades ago and is intended to align with the modern Scottish system's guiding principles as set out in the Scottish Approach to Taxation (2021-2026).