Income tax in Scotland: 2017 update

Authors

Anouk Berthier, Nicola Hudson

Publication Date

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.

Publication type

Parliamentary Paper

Series Number

SB 17-84

Research area

Tax and benefit systems

Links

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

Cid:524847