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The Case for Taxation

The progressive case for taxation is grounded in principles of fairness, social justice, economic stability, and democratic governance. By taxing higher incomes at a higher rate, society can more effectively address income inequality, promote economic growth, and invest in public services that benefit everyone. These principles appear to have been forgotten by some influential groups in Scotland recently. In this briefing, we set out the case for taxation and why it is vital for a better Scotland.

The Jimmy Reid Foundation joined with a range of charities, academics, trades unions and other civic organisations across Scotland to set out three clear priorities for tax:

• A new income tax band and rate.
• Reform of non-domestic rates.

• Taxing wealth where it’s held the most – in property.

We urge business organisations to focus less on short-term costs and take a long-term view of the need for public services and investment in Scotland’s economy. Political parties should also avoid a race to the bottom on taxation and join with civil society across Scotland to make the case for progressive taxation. The multiplier effect of this investment would generate sustainable growth, address inequality and have positive spillover effects across the UK.