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

Related UKRI funded projects


  • 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 specifically focuses on how taxpayers respond to tax policy changes and aims to enhance tax policy, making it fully relevant to the question.

  • 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?

    While the project addresses tax administration and taxpayer compliance, it does not directly focus on the impact of marginal and average tax rates on behavior change, making it partially relevant.

  • 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 focuses on the effects of business taxation on economic and social welfare, which is related to tax policy changes, but does not directly address the impact of marginal and average tax rates on behavior change, making it partially relevant.