How does the Scottish tax system compare to other relevant countries, and what lessons can be learned to improve tax outcomes for example on revenue, behaviour, and redistribution.

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.