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Scottish independence

In September 2014, the people of Scotland went to the polls to vote on whether to remain part of the UK or to become an independent country. In the run-up to the referendum, researchers at IFS examined how taxation, spending and long-run fiscal balance differed between Scotland and the UK as a whole and what the implications of this might have been for an independent Scotland.

Scottish Independence

Report
This report examined the long-run fiscal pressures an independent Scotland would face given high public spending, an ageing population, and declining oil revenues.
Briefing note
This report assessed the fiscal implications of policies proposed by the Scottish Government in its Independence White Paper in the run up to the 2014 referendum.
Journal article | Oxford Review of Economic Policy
This article considers the implications of independence for the design and functioning of Scotland’s tax system.

Contacts

Contact IFS on 020 7291 4800 or mailbox@ifs.org.uk

David Phillips
Associate Director
Rowena Crawford
Associate Director