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TaxpayerScotland - Scotland's independent campaign for lower taxes

In this section we are building our resource library from our research and the archive of our advocacy communications.

Consultation Submissions

The Fiscal Commission

This is our response to the consultation on the Fiscal Commission. In it we propose that the role of the Commission be strengthened to include forecasting on the UK model of the Office for Budget Responsibility.

We see the Commission as the best defence of taxpayers against the powers of the encroaching state that damages the wealth of Scotland.

Effective Services, priced priorities

This is our response to the consultation by the Commission on Local Taxation. In it we reject the case for additional bands of Council Taxation.

We suggest that the costs of disruption of any changes far outweigh any potential benefits. We propose a way forward for local councils; for them to become commissioning bodies for arms' length service providers. Rationing of funding would be replaced by managed enterprise allowing local taxpayers to choose the level of services they want through graduated pricing.

Policy Papers

This strand offers blue-sky thinking on the main policy issues of the day. New ideas for a new Scotland.

Building our Providence

What do we do about the welfare system? Our politicians are locked in an internal political battle over the largest departmental expense for taxpayers. They have no new ideas except to tinker with spending patterns.

The paper argues the the nationally controlled model is no longer functional. The loss of any connection to contributions has created perverse incentives which are impossible to change. It proposes a move to individuated welfare accounts built up from National Insurance payments; held by Scots within Mutual Providers competing for their membership.

Insight Briefs

This strand provides short commentary papers which we offer to the public policy community on issues of the day.

A disengagement of centralised power

This is TaxpayerScotland's submission to the Smith Commission. In it, we propose a full sovereign federalist approach to the organisation of the United Kingdom. Our aim has been to obtain power for the people of Scotland through full self-determination within an agreed purpose for the United Kingdom as a whole.

Monetary and taxation policy, with an emphasis on tax competition and strict monetary rules over borrowing, are analysed.


Whose Money?

This short paper, produced during the Referendum campaign, explained the relevance and potential impact of the SNP proposed currency union for Scottish taxpayers. While we took no corporate view on the campaign for independence, we did comment where tax matters arose.

The paper concluded that it is not impossible to have a currency union, but its survival would depend on strict control of fiscal policy. To achieve this, a binding democratic agreement on the size of state spending by taxpayers is necessary. Published in affiliation with the Network for Civic Enlightenment.



The State of Infrastructure

The second in our "The State of Scotland" series. This report explodes the myth of "shovel ready" projects being anywhere near ready, with whole life costs that are not taken into account properly by the Scottish Government

The conclusion is that Scottish taxpayers face an uncertain future burden through the necessary servicing of large projects that appeal to our politicians. The prospect of long-term economic stimulus from such projects is moot.

The State of Debt

The first in a series being published by TaxpayerScotland called "The State of Scotland". This report "The State of Debt" summarises our nation's debts in a clear cascade of current, uncertain and risk debts.

The conclusion is that Scotland faces major difficulties if it wants to claim it is solvent and viable as an economic entity on its own.

Scotland's Town Hall Rich List. Each year, in conjunction with The TaxPayers' Alliance we will be finding out how much our top local authority executives are being paid. The 2012 edition can be found here. (PDF opens in new window.) See also our commentary on why it is important that we know about top civil servants' salaries.


Corporation Tax. Alex Salmond wants to bring control over this tax to Scotland. What is it and on whom does it have its impact? This commentary explains and provides a link to a paper by the 2020 Tax Commission which shows that this tax is not as straightforward as is often reported.

Third party publications

Here are some other publications that we have found useful. They offer good insights into the limited government / low taxation debate.

Sharper Axes, Lower Taxes

This publication by the well respected Institute of Economic Affairs shows how much government spending discourages economic activity and prevents innovation. They argue that government could achieve its main public policy objectives at much lower levels of spending

Let them eat carbon

The costs of Climate Change need to be compared to the expensive ways that we are using to try to reduce Carbon consumption. Is the effort doing great damage than taxpayers cannot afford.

The author also argues that "green jobs" are a myth- any jobs created by more expensive 'green' energy will be outweighed by job losses.






'Government is the great fiction through which everybody endeavours to live at the expense of everybody else.'
Frederic Bastiat