Income tax in Scotland: 2017 update

Publication type:

Parliamentary Paper

Series Number:

SB 17/84

Authors

Anouk Berthier and Nicola Hudson

Publication date

15 Dec 2017

Summary

This briefing provides information on income tax in Scotland, including legislation, recent policy developments, and facts and figures on Scottish taxpayer numbers, their incomes and income tax liabilities. It also discusses behavioural responses and includes modelling of illustrative changes to income tax in 2018-19.

Subjects

Income Dynamics, Microsimulation, Taxation and Economic Policy

Links

https://sp-bpr-en-prod-cdnep.azureedge.net/published/2017/12/6/Income-Tax-in-Scotland--2017-update/SB%2017-84.pdf