Developments in Scottish Income Tax with Laura Gardiner, OBR Deputy Chief of Staff

The Fraser of Allander Institute Podcast

FAI Deputy Director João Sousa is joined by OBR Deputy Chief of Staff Laura Gardiner to discuss the OBR's recent work on the drivers of the growing gap in income tax paid per person in Scotland relative to the UK average.

Find the OBR's working paper on devolved income tax at: https://obr.uk/forecasts-in-depth/forecast-methodology/#working

More OBR analysis and devolved forecasts are available at: https://obr.uk/topics/scotland-wales-and-northern-ireland/

Timestamps:

(00:45) The OBR's role in forecasting Scottish taxes

(06:00) The main drivers of differences in income tax per person paid between Scotland and the UK as a whole

(09:40) Employment income differences and underlying drivers

(19:30) Sectoral decomposition

(21:10) The effect of progressive taxation on income tax revenues and how it differs across the UK

(24:20) The effect of the income distribution on the results

(28:20) The effect of Scottish income tax policy