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October 2013 (Institute for Fiscal Studies) BN141
Taxing an independent Scotland

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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.

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