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Scotland's Fiscal Future

 
Alastair Ross Director of Public Policy McGrigors looks forward to next year's elections to the Scottish Parliament and considers how they might impact on the world of tax
 
Scotland has a worldwide reputation for innovation from Adam Smith's market theories via the first flickering images of John Logie Baird's television and the voice at the other end of Alexander Graham Bell's telephone to the successful cloning of Dolly the Sheep. Scottish ideas and inventions continue to shape the modern world and as Scotland develops under devolution from Westminster there are signs we could be about to see the emergence of another exciting new concept — a modern and efficient tax system.
 
While Westminster talks of the complexity of Gordon Brown's tax system or the reluctance of...

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