publication-status: PublishedThis report is published for the Research
Committee of ICAS. Archived with the permission of ICAS.This report addresses a series of questions regarding the tax implications of Scottish independence or further devolution on the basis of an extensive interdisciplinary literature review covering both academic and professional publications and interviews with 19 experts. This investigation suggests that the tax implications of independence or further devolution may be more complex than might be widely thought.Scottish Accountancy Trust for Education & Research (SATER
