First, income tax and employee national insurance contributions would be combined into a single tax ‘schedule’, with all sources of income taxed at the same rate, and on the same basis. Second, the existing system of marginal tax bands would be replaced by a ‘formula-based’ system such that every taxpayer’s marginal rate would depend on their own precise level of income. The paper argues that such a system would be more efficient and progressive, and in addition could be used to raise revenues in a way that is fairer and more politically acceptable than the current system.
State of the North 2024: Charting the course for a decade of renewalThe North’s communities are ambitious for a better future, but face systemic and pronounced inequalities. Gaps in power, wealth, opportunity, and health result in shorter, sicker, less fulfilling lives.
No home left behind: Funding a just transition to clean heat in ScotlandHow can we ensure that investment in clean heating in Scottish homes drives a just transition, sharing costs and benefits fairly?
The asylum backlog: Job done?This blog post sets out how the department must now grapple with a new set of backlog challenges.