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Publication - Research and analysis

Scottish Income Tax Research

Published
21 August 2026
From
Director of Tax
Directorate
Tax Directorate
Topic
Money and tax
ISBN
9781807754402

Commissioned by the Scottish Government and conducted by IFF Research, this report examines businesses’ views on Scottish Income Tax and its potential influence on business growth, investment, workforce issues and Scotland’s economic competitiveness.

Supporting documents

Initial Evidence Review of Tax and Competitiveness & IFF Scottish Income Tax Research
File type
46 page PDF
File size
448.0 kB
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