Developments: Structural Change in the Scottish Labour Market, the Tax Take and the New Parliament's Income Tax-varying Powers

John Houston, Anne Gasteen and Darinka Asenova

Public Money & Management, 1999, vol. 19, issue 4, 45-50

Abstract: This article examines the implications of increased labour market flexibility, in the form of part-time work, for the Scottish public finances in the context of devolution and the establishment of a Scottish Parliament with income tax-varying powers. The income tax contributions of different Scottish household types are calculated using a spreadsheet-based model. The findings show that any trend towards part-time, rather than full-time, employment could seriously erode the country's total income tax take and reduce the effectiveness of the tax-varying powers to provide a source of additional revenue for the Scottish Parliament.

Date: 1999
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DOI: 10.1111/1467-9302.00188

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