Facts and figures about UK taxes, benefits and public spending.
Income distribution, poverty and inequality.
Slides, video clips and interactive tools.
Analysing government fiscal forecasts and tax and spending.
Analysis of the fiscal choices an independent Scotland would face.
Case studies that give a flavour of the areas where IFS research has an impact on society.
Reforming the tax system for the 21st century.
A peer-reviewed quarterly journal publishing articles by academics and practitioners.
Type: IFS Briefing Notes
This Briefing Note looks at the way that tax revenue in Scotland is currently delivered and at the reform options that would be open to an independent Scotland.
Note: This Briefing Note has been slightly revised to correct small errors in some cash figures in section 2 (repeated in the Executive Summary) where an incorrect factor had been used to convert 2011-12 revenue figures to 2013-14 prices. All changes are of less than 1% and do not materially affect any of the analysis or conclusions.
View all IFS Briefing Notes in the series
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