The interface of the income tax and social security systems and the overlapping of different income tests can result in very high effective marginal rates of tax. This can create strong disincentives for those who receive cash transfers to move off welfare and/or increase their private income....

How can Scotland use its new and existing powers to create a brighter economic and social future? The ambition of the Scottish Government is to create a wealthier and fairer nation. After years of debate on what powers Scotland should have, how can Scotland can use the powers it has gained...