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Informing the decision – the tax implications of Scottish independence or further devolution.

Frecknall Hughes, Jane; Mcilwhan, Rosemarie and James, Simon (2014). Informing the decision – the tax implications of Scottish independence or further devolution. Focus on Research(30) pp. 4–5.

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Abstract

On 18 September 2014, voters in Scotland will decide whether Scotland should become an independent nation. This report addresses a series of questions regarding the tax implications of Scottish independence or further devolution on the basis of an extensive interdisciplinary literature review covering both academic and professional publications and interviews with 19 experts. The tax implications relating to the wide range of possibilities associated with Scottish independence or further devolution are far reaching. This report takes no view on the desirability of the various options, but rather sets out to help establish the factors that should be taken into account if change is to be successfully achieved. This investigation suggests that the tax implications of independence or further devolution may be more complex than might be widely thought.

Item Type: Journal Item
Copyright Holders: 2014 Institute of Chartered Accountants Scotland
Project Funding Details:
Funded Project NameProject IDFunding Body
The tax implications of Scottish independence or further devolutionNot SetInstitute of Chartered Accountants Scotland
Keywords: tax; independence; devolution; Scotland; Scottish; taxation
Academic Unit/School: Faculty of Business and Law (FBL)
Other Departments > Other Departments
Other Departments
Item ID: 40566
Depositing User: Rosemarie Mcilwhan
Date Deposited: 21 Jul 2014 08:22
Last Modified: 04 Oct 2016 11:37
URI: http://oro.open.ac.uk/id/eprint/40566
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