There would be plenty of scope for an independent Scotland to improve its tax system, though to do so would require a Scottish government to make the sorts of bold decisions over tax reform that successive UK governments have failed to make. But an “optimal” tax system for an independent Scotland might also be different to that for the UK as a whole.
Authors
Senior Economist
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
Director
Paul has been the Director of the IFS since 2011. He is also currently visiting professor in the Department of Economics at University College London.
Research Fellow Trinity College Dublin
Barra is a Research Fellow at IFS and Assistant Professor of Economics at Trinity College Dublin.
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