Taxation
Taxing Land In Scotland
Author / Creator: Craig Dalzell
Media type: Article
Date published:
A proposal for a Local Authority controlled Land Tax with projected revenue for each Local Authority in Scotland
Careful What you Wish for? Risk and Reward with Scottish Tax Devolution
Author / Creator: Stuart Mcintyre
Media type: Article
Date published:
Debates on fiscal devolution typically focus upon the rewards, but as the case of Scottish tax devolution shows, the risks are real and require careful management. Politicians on all sides need to be careful what they wish for.
The Case for Taxation
Author / Creator: The Jimmy Reid Foundation
Media type: Briefing
Date published:
The progressive case for taxation is grounded in principles of fairness, social justice, economic stability, and democratic governance. By taxing higher incomes at a higher rate, society can more effectively address income inequality, promote economic growth, and invest in public services that benefit everyone.
Scotland’s extraordinary fiscal contribution to UK economy revealed
Author / Creator: Jack Peat
Media type: Article
Date published:
Scotland’s annual tax contributions to the UK have increased by £14.2 billion over the last decade, with income tax, capital gains tax and taxes on productions such as environmental levies driving this increased contribution.
New analysis shows that the Scottish public sector generated an annual revenue of £73.3 billion during the last financial year, a 24 per cent increase versus a decade ago, equating to an increased contribution of £14.2 billion to the UK economy.
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