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Home Publications Policies for an independent Scotland? Putting the Independence White Paper in its fiscal context

Policies for an independent Scotland? Putting the Independence White Paper in its fiscal context

David Phillips and Gemma Tetlow
Briefing note

The potential consequences of independence for taxation, public services, and the welfare system in Scotland are a key battleground in the ongoing campaigning ahead of the independence referendum this September. In its White Paper, the Scottish Government sets out a number of tax and spending changes that it argues would lead to a fairer and more economically successful Scotland. In this Briefing Note we discuss a number of the most significant policy changes suggested, and place them in the context of the fiscal backdrop that an independent Scotland looks likely to inherit.