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:

Scotlands tax strategy building tax principles

Research fields

No research fields assigned yet

Related UKRI funded projects

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    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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    Partially relevant as it focuses on effects of business taxation, not specifically on Scottish tax base changes.

  • Joint Exeter-IFS Tax Adminstration Research Centre

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    Why might this be relevant?

    Partially relevant as it focuses on tax administration research, not specifically on Scottish tax base changes.

Similar ARIs from other organisations

Modernisation and Reform- Timely Payments - Administrative burdens How would timely payment of Self Assessment income and corporation tax impact on taxpayer’s administrative burdens? HMRC, 2024
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