Scotland should go further in overhauling taxation, research by the Institute for Fiscal Studies (IFS) has concluded.
IFS analysis found council tax had been made ‘less regressive’ by the Scottish Government by increasing rates on bands E to H.
It said that, coupled with ‘very progressive’ changes to income tax and benefits, lower income households have gained while the highest 10% of earners have lost 2.4% of their income.
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