The tartan tax: devolved variation in income tax rates

Heald, D.A. and Geaughan, N. (1997) The tartan tax: devolved variation in income tax rates. British Tax Review, 1997(5), pp. 337-348.

Abstract

The new Labour Government has published White Papers on devolution to Scotland and Wales,1 though the proposals themselves differ markedly in that the Scottish Parliament alone will have legislative and tax-varying powers. The plans for Scotland were tested in a pre-legislative referendum held on September 11, 1997; the second of the two questions, on whether voters supported the proposal that the Scottish Parliament should have tax-varying powers, was carried by 63.5 per cent to 36.5 per cent on a 60.4 per cent turnout.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Heald, Professor David
• Authors: Heald, D.A., and Geaughan, N.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: British Tax Review
• Publisher: Sweet and Maxwell Ltd.
• ISSN: 0007-1870