Scottish Income Tax: What do Firms Think? : Scottish Business Monitor, 2024 Q2

Spowage, Mairi and Sousa, João and Gillan, Brodie and Crummey, Ciara (2024) Scottish Income Tax: What do Firms Think? : Scottish Business Monitor, 2024 Q2. Fraser of Allander Institute, Glasgow.

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Abstract

Earlier this summer, we published our latest Scottish Business Monitor (SBM) for Q2 2024, produced in partnership with Addleshaw Goddard. The survey sampled over 300 firms in May from across the Scottish economy. As usual, we asked firms about how economic conditions are affecting them and their outlook over the next year. However, against the backdrop of the Scottish Government’s recent changes in income taxation, we felt that it was important to find out the business community’s current opinion on how these changes are affecting them.

ORCID iDs

Spowage, Mairi, Sousa, João ORCID logoORCID: https://orcid.org/0009-0006-9842-3870, Gillan, Brodie and Crummey, Ciara;
CORE (COnnecting REpositories)