Income tax
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
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 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 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.
Sorted. A handbook for a better Scotland
Author / Creator: Commonweal
Media type: book
Date published: 2022
'Sorted' is a vision for a shared future in an independent Scotland. A future which puts all of us first. It looks at what's possible and describes how we can make independence and Scotland successful.
Fantasy economics: alive and well on both sides of the border
Author / Creator: John McLaren
Media type: Opinion
Date published: 2022
In Scotland, very little economic scrutiny takes place and so poor policy continues to bumble along.
Going for growth – or broke?
Author / Creator: David Eiser
Media type: Article
Date published: 2022
Reaction to the Tax, Stamp Duty, Investment proposals in September 2022 UK budget.