21 resultsResearch ProblemHow may the Scottish tax base change in the future, for example, due to Scottish and UK Government policy changes, economic shocks, and longer- structural changes?To understand the overall tax system in Scotland and its interactions with UK and broader policy systemsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow could the balance of taxes be optimally managed across the whole system, considering individuals, households and business?To understand the overall tax system in Scotland and its interactions with UK and broader policy systemsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat are the impacts of the interactions between the tax system and broader policy systems e.g. social security and labour market?To understand the overall tax system in Scotland and its interactions with UK and broader policy systemsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow does the Scottish tax system compare to other relevant countries, and what lessons can be learned to improve tax outcomes for example on revenue, behaviour, and redistribution.To understand the overall tax system in Scotland and its interactions with UK and broader policy systemsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow can the Scottish Government best support taxpayers to understand the tax system and obligations?To understand the overall tax system in Scotland and its interactions with UK and broader policy systemsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat is the scale of behavioural effects to tax policy changes across the economy, and how do these vary by tax?Behaviour change and tax policy, including distributional impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat are the most impactful types of behavioural responses over the short and longer term e.g. labour supply, tax planning, and migration?Behaviour change and tax policy, including distributional impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow do marginal and average tax rates impact behaviour change at a devolved and cumulative level e.g. combined with reserved tax policy?Behaviour change and tax policy, including distributional impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow does compliance, and taxpayers’ perception of compliance, affect behaviour?Behaviour change and tax policy, including distributional impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat are the best ways to design systems and policy to minimise fraud and error in Scotland, while maintaining excellent and accessible services?Behaviour change and tax policy, including distributional impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow, and to what extent, do different taxes and policy decisions impact business confidence and competitiveness of the economy?Tax and economic impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat is the optimal tax mix across different taxes to maximise efficiency/reduce economic distortions?Tax and economic impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat economic interventions have the biggest impact on the tax base, and revenues?Tax and economic impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemBased on international evidence, what is the optimal balance between tax and fiscal policy as opposed to regulation changes or other alternatives to achieve economic outcomes, e.g. economic growth/productivity?Tax and economic impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat are the longer-term impacts of tax policy on the economy?Tax and economic impactsPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow might the transition to a net zero economy affect the tax base in Scotland?The role of tax in the environmentPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat are most effective tax and fiscal levers to drive behavioural change to support our environmental objectives, in particular relating to net zero?The role of tax in the environmentPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemBased on international evidence, what lessons can be learned about the appropriate balance of local, national and supra-national fiscal environmental measures?The role of tax in the environmentPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemWhat lessons can we learn from other countries about the balance between local and national taxes?Local government taxationPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)Research ProblemHow do other countries use property taxes and how have successful reforms to these been delivered?Local government taxationPublished May 7, 2025, by Scottish Government Department for Tax and Revenues (UK)