Briefing Note (BN149)

Policies for an independent Scotland? Putting the Independence White Paper in its fiscal context

Date: 04 June 2014
Publisher: Institute for Fiscal Studies
ISBN: 978-1-909463-43-1
DOI: 10.1920/BN.IFS.2014.00149

The potential consequences of independence for taxation, public services, and the welfare system in Scotland are a key battleground in the ongoing campaigning ahead of the independence referendum this September. In its White Paper, the Scottish Government sets out a number of tax and spending changes that it argues would lead to a fairer and more economically successful Scotland. In this Briefing Note we discuss a number of the most significant policy changes suggested, and place them in the context of the fiscal backdrop that an independent Scotland looks likely to inherit.