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Publication - Research and analysis

Wealth taxation in Scotland: a literature review

Published
21 August 2026
Directorate
Tax Directorate
Topic
Money and tax
ISBN
9781807753511

An independent review of the evidence on wealth taxation in Scotland. The report examines how wealth is currently taxed in Scotland, lessons from international wealth taxes, and the practical, administrative and behavioural considerations for any future Scottish wealth tax.

Supporting documents

Wealth Taxation in Scotland: A Literature Review
File type
55 page PDF
File size
702.5 kB
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