TAX POLICY FOR AN INDEPENDENT SCOTLAND

The current UK tax system is not fit for purpose in Scotland.  It is vital that during the transition period new systems for managing tax in Scotland be put in place.  Taxes will need to be placed on a variety of sources and some of these will need extensive consideration.   The tax and benefit systems must be integrated.

Type of Resource
Policy Paper
Primary Author or Creator
Richard Murphy
Additional Author(s) / Creators
Scottish Independence Convention

How would an independent Scotland pay for it?

It’s that time of year again when unionists start spreading lies about how an independent Scotland is subsidised by taxpayers money from the rest of the United Kingdom.

Type of Resource
News Media
Date Published
Primary Author or Creator
Cameron Archibald
Additional Author(s) / Creators
Bella Caledonia

A Guide to the Government Expenditure and Revenue Scotland (GERS) Report

The possible financial costs and risks, or savings and opportunities, of implementing a new constitutional framework are, naturally, not considered in GERS. Similarly, it does not report on the effects of faster or slower economic growth in an independent Scotland.

Type of Resource
Academic Paper
Primary Author or Creator
Fraser of Allander Institute
Additional Author(s) / Creators
University of Strathclyde

Government Expenditure & Revenue Scotland 2020-21

Estimated total expenditure for the benefit of Scotland by the Scottish Government, UK Government, and all other parts of the public sector was £99.2 billion. Spending increased by 21.0%, reflecting the costs of the health and wider economic interventions in response pandemic. This is equivalent to 9.1% of total UK public sector expenditure, or £18,144 per person, which is £1,828 per person greater than the UK average.

Type of Resource
government report
Date Published
Primary Author or Creator
Scottish Government
Additional Author(s) / Creators
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