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Fiscal Commission Working Group - Principles for a Modern and Efficient Tax System in an Independent Scotland

Fiscal Commission Working Group - Principles for a Modern and Efficient Tax System in an Independent Scotland

Monday, November 4, 2013

ISBN: 9781782567943

This report from the Fiscal Commission Working Group sets out the principles of a modern and efficient tax system and the opportunities, responsibilities and choices that an independent Scotland would face.

Executive Summary

The creation of Fiscal Commission Working Group was announced in March 2012. The Working Group is helping to shape the development of a robust fiscal and macroeconomic framework for an independent Scotland.

A Scottish tax system based on a clear set of principles will minimise administration and compliance costs, maximise tax-take and boost investment and growth.

This report from the Fiscal Commission Working Group puts forward a series of recommendations for the design of an efficient and effective tax system.