In this paper we look at how the distribution of income, as well as other factors, have contributed to growth in income tax revenues, both in Scotland and the UK.
Publications
Analytical
Our third Statement of Data Needs describes the main areas where we believe improvements are required in the data and information we use for forecasting.
This report evaluates our December 2018 forecasts, comparing them to outturn data.
Statement of Data Needs
September 2019
In our second annual Statement of Data Needs, we outline the data we require to create our forecasts, which organisations we rely on for data provision, and highlight areas for improvement.
Approach to Policy Costings
September 2019
This occasional paper sets out how the Commission produces costings of the Scottish Government’s policies.
Forecast Evaluation Report
September 2019
Our 2019 Forecast Evaluation Report evaluates how our previous forecasts compare to actual outcomes, according to outturn data.