The tartan tax versus other revenue-raising options

Bailey, S. J. and Fingland, L. (2003) The tartan tax versus other revenue-raising options. Quarterly Economic Commentary, 28 (3). pp. 30-37. ISSN 0306-7866

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Abstract

Much has already been written about the devolved Scottish Parliament's Tartan Tax-varying powers (for example Blow et al. 1996, Darby et al. 2002, Heald and Geaughan 1996 and 1999, Heald et al. 1998, Heald and McLeod 2002, McGregor et al. 1997, Midwinter 2002, Muscatelli 2001, SPICe 2002). Much less has been written about other revenue raising options and it is the contention of this paper that the focus of attention on Tartan Tax-varying powers has been misplaced.

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• Item metadata

  Item type:	Article
  ID code:	47068
  Dates:	Date Event October 2003 Published
  Subjects:	Social Sciences > Public Finance Social Sciences > Economic Theory
  Department:	Strathclyde Business School > Economics Strathclyde Business School > Fraser of Allander Institute
  Depositing user:	Pure Administrator
  Date deposited:	03 Mar 2014 15:15
  Last modified:	23 Nov 2024 01:06
  Related URLs:	Organisation Journal or Publication
  URI:	https://strathprints.strath.ac.uk/id/eprint/47068