What will tax be like in an independent Scotland?
There is concern about taxation levels and tax distribution in an independent Scotland.
A tax system for Scotland
Scots remain confused over who sets tax rates
Scots continue to be unclear about who is responsible for taxation north of the border.
How smarter taxation would help build a fairer Scotland
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 IMPACT OF SCOTTISH INDEPENDENCE ON TAX, PENSIONS AND FINANCIAL SERVICES
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 arran
Minimizing the Cost of Union: Fiscal Autonomy and the Case of Scotland
Argues for federalism in public funding where taxation is devolved. Proposes that this financial autonomy would provide a better connection between democracy and public finance.
TAX POLICY FOR AN INDEPENDENT SCOTLAND
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 s
Taxing an independent Scotland
If Scotland were to become independent it would gain considerably more control over its tax system than it currently enjoys.
Policies for an independent Scotland? Putting the Independence White Paper in its fiscal context
A conservative anslysis of prospects for taxation in an independent Scotland.