Many of the foundations underpinning our current system of tax and public spending have shifted in the past decade. While some of this has been caused or accelerated by the COVID pandemic, there are also many longer-term shifts. These include the changing nature of paid work, the rise of the digital economy, the need to tackle the climate crisis with the clear requirement for government spending to do so,  an increasingly outward facing role that companies play in our society, and a re-examination of the role that the state can play too. This content series examines these trends and what they might mean for future tax and public spending policy.