We closely monitor the impacts of our policy decisions on taxpayers, businesses, and the economy using a range of evidence such as real time economic data, formal evaluations and engagement with stakeholders, including the business community.We have also funded HMRC to produce two separate pieces of analysis, a longitudinal dataset and a behavioural study, measuring the impact of our Income Tax policies on behaviour change, both published April 2024.Since the introduction of Scottish Income Tax more taxpayers have come to Scotland than have left with net inflows averaging almost 4,200 per year. In 2021-22, the latest...