This paper reviews the tax policy changes that have been implemented in Scotland between the 2017/18 and 2021/22 budgets. It considers the motivation for policy changes, as well as their impacts on taxpayers and government revenues.
The purpose of the research is to investigate how the COVID-19 pandemic impacts the mental health and wellbeing of the Scottish population. The aim is to understand the psychological impact of the pandemic on different demographic groups (gender, age, and employment status). The research also focuses on people who may be more vulnerable to the pandemic in multiple ways, namely those with long-term physical and mental health conditions and single-parent families.
Tomorrow we will see the latest statistics on income and poverty in Scotland and across the UK. Unfortunately, these statistics won’t be able to tell us about the impact of coronavirus on household incomes as the data will be for the 2019/20 financial year. However, the data will be important in helping us to understand whether poverty was falling pre-pandemic and what else will need to happen once the worst effects of the pandemic recede if we are to meet the ambitions set out in the Child Poverty (Scotland) Act.
It is now a year since the first lockdown in Scotland and many are taking stock and looking back on a year like no other. The impact of the pandemic goes beyond the direct health impact, and one of the groups that have well and truly seen their lives turned upside down are children. During 2020, the Fraser of Allander took part in a collaborative project looking at the socio-economic impact of Covid-19 on children over the first 6 months of the pandemic. A year in to the pandemic, it’s worth revisiting some of the key insights this work highlighted.