Monthly Archives: January 2015

How different has Scotland’s recession and recovery been from the UK’s?

Compared to the recessions of the 1970s, 80s and 90s, the recent crisis in the UK has been characterised by several distinguishing features: The fall in output has been more prolonged; the level of GDP did not recover its pre-recession … Continue reading

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Scotland’s 1%

There has been a lot of recent media attention on the top 1% of income earners. But what are the characteristics of Scotland’s top 1%? The latest good data we have on incomes is for 2009/10 (the data is from … Continue reading

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The LBTT Revision

On 18th January 2015, the Cabinet Secretary for Finance, John Swinney, announced that he is revising the residential tax element of the land and building transaction tax (LBTT). Mr Swinney had  announced the rates for LBBT in his draft budget … Continue reading

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