How could the balance of taxes be optimally managed across the whole system, considering individuals, households and business?
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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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?
The project focuses on tax administration and design, including risk-based auditing, elasticity of taxable income, and pre-population implications, which are directly related to managing taxes optimally.
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Tax Administration Research Centre
How governments administer the tax system is an issue that affects the whole of society. The body charged with this work has responsibility for collecting taxes from citizens in such a way that voluntary compliance with ...
Funded by: ESRC
Why might this be relevant?
The project addresses tax administration and compliance, which are crucial aspects of managing taxes optimally across the system.
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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?
The project investigates the effects of business taxation on economic and social welfare, providing insights into the impact of taxes on business behavior, which is essential for managing taxes optimally.