Scottish tax forecasts : March 2012 /
Nicol, Scherie,author.
Scotland.Parliament.Information Centre.
Scotland.Parliament.Corporate Body,issuing body.
"Financial Scrutiny Unit briefing".
"The Scotland Bill provides for stamp duty land tax and landfill tax to be entirely devolved, along with a 10p share of income tax.  The UK Government also has the intention to devolve the aggregates levy, although this is not proposed at this stage as it is currently subject to legal challenge.  If these taxes are devolved then forecasting tax receipts will become a necessary part of the Scottish budget process.  The Office for Budget Responsibility has been given responsibility for undertaking this and will produce Scottish tax forecasts twice a year, with the first forecasts having been published on 21 March 2012.  This briefing provides some background information on the role of the Office for Budget Responsibility in forecasting Scottish tax receipts and provides an initial analysis of the first forecasts.  Key issues in relation to the accuracy of the forecasts are also outlined."
"27 March 2012".
"12/22".
Includes bibliographical references.
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Description from online resource; title from PDF title page (Scottish Parliamentary Corporate Body, viewed Sep 17, 2020)