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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.
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.
Report details
- DOI
- 10.1920/BN.IFS.2012.00141
- ISBN
- 978-1-909463-25-7
- Publisher
- Institute for Fiscal Studies
Suggested citation
S, Adam and P, Johnson and B, Roantree. (2013). Taxing an independent Scotland. Institute for Fiscal Studies: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/taxing-independent-scotland (accessed: 4 May 2024).
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