Scottish Income Tax: 2018-19 policy evaluation

A policy evaluation of Scottish Income Tax in 2018-19


The Scottish Government would like to thank all of the organisations and individuals who supported us with this policy evaluation. This includes officials from HMRC, the Scottish Fiscal Commission, the Office for Budget Responsibility, and the Welsh Government, as well as stakeholders from the Fraser of Allander Institute, the University of Westminster, and the Institute of Chartered Accountants of Scotland. We would also like to thank the individuals who voluntarily gave their time to take part in a focus group in July 2021.



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