IFS Briefing Notes (BN141)

Taxing an independent Scotland

Date: 29 October 2013
Authors: Stuart Adam , Paul Johnson and Barra Roantree
Publisher: Institute for Fiscal Studies
DOI: 10.1920/bn.ifs.2012.00141

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.