tax revenue
How we set policy baselines
Author / Creator: Scottish Fiscal Commission
Media type: Report
Date published: 2024
A policy baseline is the set of values we include in our forecast covering all policy aspects of the tax
and social security systems. This includes factors such as tax and social security rates, thresholds,
payment amounts, eligibility criteria and implementation timings.
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 truth about the annual GERS figures.
Author / Creator: The National
Media type: News Media
Date published:
There is no set of official accounts that tells us how an independent Scotland’s economy would fare, nor what its finances would look like.
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.
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.