Optimal tax reform : transitional issues in implementing tax reform -- Implementing tax reform -- Optimal tax reform in … the presence of adjustment costs -- Grandfather rules and the theory of optimal tax reform -- Consumption tax reform … subject to consumption-based taxation? -- A hybrid consumption-based direct tax proposed for Bolivia / (with Charles E. McLure …

by how much is unclear. The current UK government wants to announce tax cuts before the upcoming general election, but …'s devolved tax revenues - in particular given recent and planned tax policy changes - is uncertain. Taken together, these factors … make the task of planning Scottish tax and spending decisions particularly challenging - an issue discussed in an IFS …

This chapter of our second annual Budget Report looks at Scottish tax policy and revenue, the overall amount of funding … recent years. On the tax side, as with the current year, increases to income tax on those on higher incomes are set to raise … a modest amount, but much more important have been significant upwards revisions to forecast underlying tax revenues …