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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
![Stuart Adam](/sites/default/files/styles/square_desktop/public/2022-06/Stuart_Adam.jpg?itok=WhMGYiwy)
Senior Economist
Stuart is a Senior Economist working in the Tax sector, and focuses on analysing the design of the tax and benefit system.
![Paul Johnson](/sites/default/files/styles/square_desktop/public/2022-11/Paul%20J%202022%20Official%20portrait_0.jpg?itok=JAN23N1X)
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.
![Barra Roantree](/sites/default/files/styles/square_desktop/public/2023-11/Barra%20website.jpg?itok=6oBUEvNz)
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: 30 June 2024).
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