Taxation
Scotland contributes £14.2bn more tax to the UK economy
Author / Creator: Bradley Post
Media type: Report
Date published: 2024
Scottish people and Scottish businesses are contributing more almost across the board, government-backed public corporations have seen a reduction in the level of tax contributed to the economy.
Scrapping the Council Tax is Straightforward
Author / Creator: Andy Wightman
Media type: Blog
Date published: 2024
Council Tax reform could be easy
Forty-one per cent of Scots adults are not earning enough to be taxed
Author / Creator: Ferret Fact Service
Media type: Report
Date published: 2023
The claim that 41% of Scots adults are not earning enough to be taxed is Mostly True
Modelling the council tax freeze in Scotland – a guide to the facts and figures
Author / Creator: João Sousa
Media type: Report
Date published: 2023
Effects of the Council Tax freeze
Business Rates and Hospitality: Revaluation and Reliefs
Author / Creator: Emma Congreve
Media type: Report
Date published: 2023
Effects of business rates on the hospitality sector
Income tax
Author / Creator: Georgina Lee
Media type: Article
Date published: 2019
Scotland ranks 16th out of 27 European countries for the top rate of tax.
The Land And Buildings Transaction Tax: Proposed Relief For Green Freeports
Author / Creator: Craig Dalzell
Media type: consultation response
Date published: 2023
This consultation itself is critically flawed in that it is not offering the public the opportunity to review the proposals themselves.
COUNCIL TAX MULTIPLIERS CONSULTATION
Author / Creator: Craig Dalzell
Media type: consultation response
Date published: 2023
How to avoid fixing Council Tax
Fairer Council Tax: consultation
Author / Creator: Scottish Government
Media type: Consultation paper
Date published: 2023
A step towards making Council Tax a fairer tax.
Land and Buildings Transaction Tax - Green Freeports Relief: consultation on proposed legislation
Author / Creator: Scottish Government
Media type: Consultation paper
Date published: 2023
Proposed exemption of free ports from Land and Buildings Tax
The distribution of income and growth in income tax revenue
Author / Creator: Scottish Fiscal Commission
Media type: Report
Date published: 2020
This paper we looks at how the distribution of income, as well as other factors, have contributed to growth in income tax revenues, both in Scotland and the UK.
How we forecast devolved taxes
Author / Creator: Scottish Fiscal Commission
Media type: Report
Date published: 2021
This report sets the approach to forecasting fully devolved taxes: Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax. It also sets out how illustrative forecasts for Air Passenger Duty and Aggregates Levy are produced.
How we forecast income tax
Author / Creator: Scottish Fiscal Commission
Media type: Report
Date published: 2021
This report from the Scottish Fiscal Commission sets out the approach to forecasting income tax. It explains the approach to forecasting income tax revenues and how costings of Scottish Government policies are produced, including behavioural effects.
A Property Tax For Scotland
Author / Creator: Andrew MacNish Porter
Media type: Report
Date published: 2021
A replacement for Council Tax based on the actual value of owned land and property.
Taxes don’t pay for services – so what are they for?
Author / Creator: Jim Byrne
Media type: Article
Date published: 2023
Austerity is unnecessary with independent taxation powers
The Costs of Dependency: the Tax Gap
Author / Creator: The Bottom Line
Media type: Article
Date published: 2022
The growing economic gap between the UK and other advanced economies means that there is also a tax gap, making it challenging to fund good public services
Breaking New Ground? Developing a Scottish tax to replace the UK Aggregates Levy: consultation
Author / Creator: Scottish Government
Media type: Consultation paper
Date published: 2022
How a new and distinctive Scottish aggregates tax, replacing the UK levy, should be structured and operate.
Tax Research Wiki
Author / Creator: Richard Murphy
Media type: Wiki
Date published:
The Tax Research wiki has three objectives.
- provide background information on key issues that might need regular explanation.
- provide a link to external resources on key themes.
- act as a repository for blog posts that explain recurring themes, such as money creation.
Scots remain confused over who sets tax rates
Author / Creator: Terry Murden
Media type: Article
Date published: April 6, 2021
Scots continue to be unclear about who is responsible for taxation north of the border.
How smarter taxation would help build a fairer Scotland
Author / Creator: Believe in Scotland
Media type: Article
Date published: 2021
It is evident that there is a desire for change to the current UK taxation system. This emphasises the need for the powers to be devolved to the Scottish Parliament. The Scottish government’s proposed changes to create a fairer taxation system, particularly the concept of incentivising corporate tax is welcomed.