The Scottish Rate of Income Tax: Progressive or regressive?

Scotland’s First Minster suggested recently that the Scottish Rate of Income Tax is ‘anything but progressive’, but, says David Eiser, this is not strictly true.

http://www.centreonconstitutionalchange.ac.uk/blog/scottish-rate-income-tax-progressive-or-regressive?dm_i=2MQP%2CLT3S%2C429ISH%2C1EPET%2C1

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