Income tax in Scotland: 2017 update

Publication type

Parliamentary Paper

Series Number

SB 17-84

Series

SPICe Briefing

Authors

Publication date

December 15, 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

Link

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

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