Scotland’s tax system is not fit for the future and needs to be completely redesigned, according to a report from think tank Reform Scotland.
The paper argues that tax revenues will need to increase in coming years to meet ongoing pressures driven by population ageing and to fund the up-front investment needed to mitigate climate change.
It said the scale of revenues required means that the “traditional tweaks” - such as to income tax or national insurance - will not be sufficient.
