In this section we
are building our resource library from our research and the archive of
our advocacy communications.
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
We see the Commission as the best defence of taxpayers against
the powers of the encroaching state that damages the wealth of Scotland.
This is our response to the consultation by the Commission on Local
Taxation. In it we reject the case for additional bands of Council
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.
This strand offers
blue-sky thinking on the main policy issues of the day. New ideas for
a new Scotland.
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
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
This strand provides
short commentary papers which we offer to the public policy community
on issues of the day.
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.
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
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 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 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.
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
also our commentary on why it is important that we know about top civil
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.
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
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.