On Saturday 21 February, Associate Director David Phillips joined the Citizen's Assembly of Scotland in Glasgow to talk about tax.
The Citizen's Assembly of Scotland brings together a hundred Scots from all walks of life. Between October 2019 and April 2020, they'll deliberate over questions like:
What kind of country are we seeking to build?
How best can we overcome the challenges Scotland and the world face in the 21st century, including those arising from Brexit?
What further work should be carried out to give us the information we need to make informed choices about the future of the country?
David Phillips discussed how economics can help inform tax policy, drawing on the IFS' Mirrlees Review. He told members that it's important to consider how people respond to tax, who really bears the burden of taxes, and what other countries do. Further tax devolution, he said, could bring risks as well as opportunities.