This paper sets out the Commission’s approach to modelling how taxpayers’ behaviour will change in response to changes in income tax policy.
Analytical
Analytical
Setting out our five-year forecasts of the Scottish economy, tax receipts, social security expenditure and an assessment of whether the Scottish Government’s projections of borrowing are reasonable.
This report sets out the Commission’s approach to forecasting.
Our 2017 Forecast Evaluation Report evaluates how our previous forecasts compare to actual outcomes, according to outturn data.
The Commission’s report on the Scottish Government’s forecasts for the 2017-18 Draft Budget.
Analysis comparing the forecast for revenues from the Additional Dwelling Supplement component of Land and Buildings Transaction tax to the initial outturn data.