Taxation

Tax Research Wiki

Author / Creator: Richard Murphy

Media type: Wiki

Date published:

The Tax Research wiki has three objectives.

  1. provide background information on key issues that might need regular explanation.
  2. provide a link to external resources on key themes.
  3. 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.


The Impact of Scottish Independence on Tax, Pensions, and Financial Services

Author / Creator: Clifford Chance

Media type: Assessment report

Date published: August 2021

The most likely overall outcome for taxation is that rUK would treat Scottish individuals and companies in the same way as it treats any other country's individuals and companies (and vice versa).  Scotland will need to establish its own financial regulator and resolution authority and make arrangements for continuing the licences and supervision of Scottish firms.  Arrangements for pension investments and payments will be required.


Tax Policy for an Independent Scotland

Author / Creator: Richard Murphy

Media type: Policy Paper

Date published: 2020

The current UK tax system is not fit for purpose in Scotland.  It is vital that during the transition period new systems for managing tax in Scotland be put in place.  Taxes will need to be placed on a variety of sources and some of these will need extensive consideration.   The tax and benefit systems must be integrated.


Scotland doesn’t have the highest taxes in Europe

Author / Creator: Full Fact

Media type: Fact check

Date published:

A number of European countries have higher income tax rates than Scotland.


Tax Research UK

Author / Creator: Richard Murphy

Media type: Blog

Date published:

This blog is written by Richard Murphy as a narrative commentary on tax, economics, and related political issues.


Taxing an independent Scotland

Author / Creator: Stuart Adam

Media type: Assessment report

Date published: 2014

If Scotland were to become independent it would gain considerably more control over its tax system. It could better match the income distribution differences between England and Scotland.


Policies for an independent Scotland? Putting the Independence White Paper in its fiscal context

Author / Creator: David Phillips

Media type: Assessment report

Date published: 2014

A conservative anslysis of prospects for taxation in an independent Scotland.


An Independent Scotland’s borders and Customs: Principles and Approaches

Author / Creator: Bill Austin

Media type: Policy Paper

Date published: 2018

Independent Scotland's Borders and Customs.

Customs revenue is the key issue of borders, not immigration and movement of people.


Fighting for Tax Jobs, Fighting For Justice: A Workers’ Alternative

Author / Creator: Craig Dalzell

Media type: consultation response

Date published:

The economic impact of HMRC’s plans to close departments around Scotland and establish two regional offices in Glasgow and Edinburgh will cause the loss of over 2,300 jobs and a negative impact on GDP of £89 million.


A Scottish Tax System: Imagining the Future

Author / Creator: Richard Murphy

Media type: Policy Paper

Date published:

An independent Scotland could fix the inefficiencies and abuses of the UK tax system if it took an entirely different approach, creating a system that works better for Scotland’s economy and society.