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The Budget Process Review Group (BPRG) recommended that the Scottish Government ‘explore the feasibility of providing a distributional analysis, by equality characteristic, of the taxation, expenditure and social security proposals in the Budget’. The scoping paper considers the models and data that could be used to conduct distributional analysis according to the BPRG’s recommendation. It concludes that such an analysis would be possible excepting breakdowns by certain equality characteristics.
The second paper summarises the outcomes of an expert seminar on distributional analysis, considering the data and modelling issues involved in improving the Scottish Government’s approach to distributional analysis and outlining its next steps.