Year: 2018

By Ian Kirkwood Life at the UK margin, including much of Scotland, is blotted out by taxes on wages and trade. It’s why enterprises and jobs hardly exist at Scotland’s more remote or otherwise marginal

“Both ground-rents and the ordinary rent of land are a species of revenue which the owner, in many cases, enjoys without any care or attention of his own. Though a part of this revenue should

Following the SLC request for submissions on Land Value Tax, our tax expert Mark Wadsworth has prepared a document outlining how MSPs can use devolved tax-varying powers today to boost the Scottish economy by over

Roger Sandilands Emeritus Professor of Economics, University of Strathclyde VAT is not just a tax on consumption. It hampers and destroys wealth producing enterprises. Producers have to cover their costs otherwise they go out of