How do marginal and average tax rates impact behaviour change at a devolved and cumulative level e.g. combined with reserved tax policy?

Background

Our aim is to assess how Scottish taxpayers respond to tax policy changes in order to improve compliance, minimise fraud and improve the overall impact of tax changes.

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