How may the Scottish tax base change in the future, for example, due to Scottish and UK Government policy changes, economic shocks, and longer- structural changes?
Background
Our aim is to better analyse the environment in which the Scottish tax system operates, for example how the Scottish tax system interacts with the tax systems of the rest of the UK and how the Scottish tax system interacts with other policy areas such as social security and the labour market, so that we can improve tax outcomes for the people of Scotland.
Next steps
Get in touch with taxdivisionengagement@gov.scot
Source
This question was published as part of the set of ARIs in this document:
Related UKRI funded projects
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Fiscal Aspects of Constitutional Change
This fellowship will produce original research on fiscal aspects of the constitutional change debate in the UK. It will encompass both taxes and spending. The tax side will principally involve a detailed microeconomic ...
Funded by: ESRC
Why might this be relevant?
The project specifically focuses on the Scottish tax system and its potential changes in various scenarios, addressing the question fully with expertise.
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The effects of business taxation on economic and social welfare: new insights from tax return data
Despite attempting to reduce a very large budget deficit by cutting public expenditure and raising other taxes, the UK government intends to cut the main rate of corporation tax - levied on corporate profit - from 28% to...
Funded by: ESRC
Why might this be relevant?
Partially relevant as it focuses on effects of business taxation, not specifically on Scottish tax base changes.
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Joint Exeter-IFS Tax Adminstration Research Centre
Good tax design and administration are central to the functioning of the economy. Taxes are important determinants of economic behaviour, and good implementation can significantly increase economic and social welfare. Th...
Funded by: ESRC
Why might this be relevant?
Partially relevant as it focuses on tax administration research, not specifically on Scottish tax base changes.