Taxation
Small states in a big world
Author / Creator: Michael Keating
Media type: book
Date published: 2021
Small countries are vulnerable in a world of large states. But they may have opportunities not open to their larger neighbours. This work examines three different models of adaptation, concluding that, whichever model is adopted, it will require internal reform as well as external independence.
How would an independent Scotland pay for it?
Author / Creator: Cameron Archibald
Media type: News Media
Date published:
It’s that time of year again when unionists start spreading lies about how an independent Scotland is subsidised by taxpayers money from the rest of the United Kingdom.
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.
Economic Implications for the United Kingdom of Scottish Independence
Author / Creator: House of Lords
Media type: Assessment report
Date published: 2013
The House of Lords assessment of the economic implications of independence before the 2014 referendum.
APD Cut: A Flighty Economic Case
Author / Creator: Craig Dalzell
Media type: Policy Paper
Date published: April 2016
The case for the Scottish Government’s proposal to half and then eliminate Air Passenger Duty with the stated goal of boosting tourism in Scotland is examined and found to be counter-productive.
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.