The Scottish government has made bold progressive pledges including ending child poverty and developing a minimum income guarantee. Our previous reports have set out the roles of social security, public services and fair work can jointly deliver these objectives. In this report we set out options available to the Scottish government to fund these pledges.
At a time of economic turbulence, protecting those on the lowest incomes is more critical than ever. We show how additional revenue can be raised without increasing taxes at the lower end of the income spectrum. Our proposals are highly progressive, with tax increases concentrated among the highest 10 per cent of earners.
Over the longer term, reforms to taxation in Scotland are needed to address inequality. We recommend a review of income tax, and reform of the outdated council tax.
Snakes and ladders: Tackling precarity in social security and employment supportAcross the country, people are trying to make ends meet, build financial security and pursue their aspirations. But, in a vicious cycle of snakes and ladders, many are being pulled down into poverty.
Making markets: The City's role in industrial strategyTo tackle climate change, we need a significant increase in public and private capital investment.
Broken hearted: A spotlight paper on cardiovascular diseaseProgress on cardiovascular disease was a significant driver of better health and prosperity in the latter half of the 20th century, however progress has recently stalled – with indications it may be in reverse.