Scottish Income Tax Research
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.
Footnotes
1 Scottish Income Tax: 2018-19 policy evaluation - gov.scot
2 This was established during the screening process. Significant growth was defined as the business’s revenue or customer base having increased by 50% or more over the past five years.
3 The Laffer Curve is an economic theory that illustrates the relationship between tax rates and tax revenue, suggesting that there is an optimal tax rate that maximises revenue, and that increasing tax rates beyond this point may actually lead to a decrease in revenue due to disincentives to work or invest.
4 The views and experiences presented in these three case studies reflect those of individual businesses and should not be considered representative of the broader business population.
Contact
Email: Lorraine.King@gov.scot