Question reference: S5O-03454
- Asked by: Kezia Dugdale, MSP for Lothian, Scottish Labour
- Date lodged: 19 June 2019
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Current status: Answered by Derek Mackay on 26 June 2019
Question
To ask the Scottish Government what assessment it has made of tax flight since the introduction of the new income tax rates.
Answer
I take the issue of behavioural effects and loss of tax revenue very seriously. That is why I have asked the Council of Economic Advisers to consider any potential behaviour effects beyond the work they have done on the Top Rate of Tax. Our tax policies strive to create a balance between raising revenue and ensuring progressivity.