Thomas Pope

Thomas Pope

Research Economist

Education:

BA (Hons) Philosophy, Politics and Economics, University of Oxford, 2014

ORCID: 0000-0003-0817-7452

Thomas works in the tax sector. His main areas of interest include firm investment and the effects of the tax system on large and small businesses. He also works on the public finances

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Scottish income tax diverges further from rest of UK to raise more from high earners

| Observations

For the new 2018–19 tax year, the Scottish higher-rate threshold has fallen further behind that in the UK, and two new income tax bands have been added in Scotland while the higher- and additional-rates have been increased. While most Scots will be either unaffected or pay slightly less in tax, overall the change will raise revenue as a result of higher earners paying more. This observation argues that while these changes represent small tweaks to the system rather than a major overhaul, differences between the Scottish and UK income tax systems could have significant implications for taxpayer behaviour going forward.

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