A Scottish Approach to Taxation

RSE has submitted an Advice Paper to a consultation by the Scottish Parliament Finance Committee on ‘A Scottish Approach to Taxation’.

In the paper, RSE outlines the principles which should underlie a good tax system and argues that the devolution of powers over taxation to Holyrood presents an important opportunity for the Scottish Government to introduce an improved method of developing tax policy.

Download AP16-21_A Scottish Approach to Taxation_Oct2016

Policy identifier



Prof David Ulph

Published date

September 2016