Local taxation, spending and poverty: new choices and tax justice

In the environment of the 2014 Independence Referendum, a number of key questions have been raised about the future Scotland we want to see and live in. Core to such discussions have been the interventions on wealth creation and benefits, by the leaders of the Conservatives and Labour Parties in Scotland, respectively. However, and as rigorously debated in the Whose Economy? Seminar Series (Danson and Trebeck, 2011), such questions need to be considered in their wider contexts to identify and analyse fully all aspects of ‘who pays?’ and ‘who benefits?’. Indeed, several of the papers to that seminar series echoed previous classical work on poverty and the welfare state by Townsend, Abel-Smith and others which confirmed there are some long-standing myths to be addressed. These commentaries have suggested that all is not what it seems in the review of statistics of income and benefits, and robust, objective and clinical assessment of the data