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Developments: Structural Change in the Scottish Labour Market, the Tax Take and the New Parliament's Income Tax-varying Powers

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  • John Houston
  • Anne Gasteen
  • Darinka Asenova

Abstract

This article examines the implications of increased labour market flexibility, in the form of part-time work, for the Scottish public finances in the context of devolution and the establishment of a Scottish Parliament with income tax-varying powers. The income tax contributions of different Scottish household types are calculated using a spreadsheet-based model. The findings show that any trend towards part-time, rather than full-time, employment could seriously erode the country's total income tax take and reduce the effectiveness of the tax-varying powers to provide a source of additional revenue for the Scottish Parliament.

Suggested Citation

  • John Houston & Anne Gasteen & Darinka Asenova, 1999. "Developments: Structural Change in the Scottish Labour Market, the Tax Take and the New Parliament's Income Tax-varying Powers," Public Money & Management, Taylor & Francis Journals, vol. 19(4), pages 45-50, October.
    • Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:45-50
    DOI: 10.1111/1467-9302.00188
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