Taxing an independent Scotland

If Scotland were to become independent it would gain considerably more control over its tax system than it currently enjoys. This paper considers the consequences of independence for the optimal design of a new Scottish tax system, an analysis which would also be of some relevance for considering the consequences for tax design of independence of other smaller nations.

Type of Resource
Assessment report
Primary Author or Creator
Stuart Adam
Additional Author(s) / Creators
Paul Johnson, Barra Roantree, Oxford Review of Economic Policy

Care In Your Community

Putting Community Hubs at the heart of a National Care Service.

Type of Resource
Policy Paper
Date Published
Primary Author or Creator
Colin Turbett
Additional Author(s) / Creators
Common Weal

Empty Promise?

The Promise is the key driver of the Scottish Government’s policy in relation to family support and out-of-home care for children. It is largely based on information drawn from the views and opinions of people who have experience of care – but research data and other empirical evidence has being given lesser prominence in creating policies.

This has led to an emphasis on responding to whichever issues arise from those expressing views rather than developing strategies based on the overall political, economic and social context in which problems arise.

Type of Resource
Policy Paper
Date Published
Primary Author or Creator
Marion Macleod
Additional Author(s) / Creators
Common Weal

21 For 21: The Climate Change Actions Scotland Needs Now

21 Policies that would enable Scotland to meet our responsibilities as laid out by the 2021 IPCC Sixth Assessment Report

Type of Resource
Policy Paper
Date Published
Primary Author or Creator
Common Weal
Additional Author(s) / Creators
Energy Policy Group

How to make a Currency: A Practical Guide

Launching a new currency in the modern digital age is complex – it is a process with a lot of moving parts – but it is not impossibly difficult.

This paper lays out a three year timetable starting from shortly after a Scottish independence referendum and culminating in the launch of a new currency on Independence Day.

The blueprint is informed by existing precedents including the launch of the euro and comprises the most detailed and authoritative paper yet produced on how to introduce a Scottish currency in the event of independence.

Type of Resource
Policy Paper
Primary Author or Creator
Peter Ryan
Additional Author(s) / Creators
Common Weal