Replicating the Chancellor’s tax rise for high earners in Scotland would bring in £40m a year – but may actually leave the nation’s budget worse off, economists have warned
by making higher earners bear more of the tax burden.
But it added: “The implications for Scotland here are interesting. This is a significantly smaller revenue generator for Scotland compared to the UK, given the much smaller share of the population in Scotland that pay the top rate of income tax.
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