Corporation tax financial scrutiny unit briefing [electronic resource]
Language: English Series: SPICe Briefing ; (11/67) 13 September 2011Publication details: Edinburgh Scottish Parliament 2011Subject(s): Online resources: Summary: Whilst currently the Scottish Government cannot vary corporation tax, they have asked to be given these powers through the Scotland Bill. This briefing examines the reasons for collecting corporation tax, and the potential advantages and disadvantages of such powers being devolved.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Book | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 153894-1001 |
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Whilst currently the Scottish Government cannot vary corporation tax, they have asked to be given these powers through the Scotland Bill. This briefing examines the reasons for collecting corporation tax, and the potential advantages and disadvantages of such powers being devolved.