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.
This occasional paper sets out how the Commission produces costings of the Scottish Government’s policies.
This paper sets out the Commission’s intended approach to forecasting devolved social security payments.
This paper sets out the Scottish Fiscal Commission’s current approach to forecasting VAT assigned to Scotland.
This paper explains how the Commission estimates and forecasts potential output and its components such as employment and productivity.
This paper sets out the Commission’s approach to modelling how taxpayers’ behaviour will change in response to changes in income tax policy.