National Audit Office. (2021, January 22). Administration of Scottish income tax 2019-20. Retrieved from https://www.nao.org.uk/report/administration-of-scottish-income-tax-2019-20/

Scottish Fiscal Commission. (2021, January 21). Scotland’s Economic and Fiscal Forecasts. Retrieved from https://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts-january-2021/ [accessed 8 July 2021]

Scottish Government. (2017, November). The Role of Income Tax in Scotland's Budget. Retrieved from https://www.gov.scot/publications/role-income-tax-scotlands-budget/pages/1/ [accessed 27 November 2019]

Scottish Government. (2021, January 28). Scotland's Fiscal Outlook: The Scottish Government's Medium-Term Financial Strategy. Retrieved from https://www.gov.scot/publications/scotlands-fiscal-outlook-scottish-governments-medium-term-financial-strategy/documents/ [accessed 22 July 2021]

Scottish Government. (2018, December 12). Scottish Budget 2019-20. Retrieved from https://www.gov.scot/publications/scottish-budget-2019-20/documents/ [accessed 22 July 2021]

Scottsih Government. (2020, March 3). Scottish Government response to Finance and Constitution Committee 2020-21 budget report. Retrieved from https://archive2021.parliament.scot/S5_Finance/General%20Documents/Report_on_2020_and_21_Scottish_Budget.pdf [accessed 22 July 2021]

Fraser of Allander Institute. (2021, January 25). Budget 2021/22: five things to watch for. Retrieved from https://fraserofallander.org/budget-2021-22-five-things-to-watch-for/ [accessed 20 May 2021]

Scottish Government. (2021). Scottish Budget 2021-22. Retrieved from https://www.gov.scot/publications/scottish-budget-2021-22/ [accessed 20 2021]

HM Government and Scottish Government. (2016, February). The agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fiscal framework. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/503481/fiscal_framework_agreement_25_feb_16_2.pdf [accessed 14 January 2020]

HM Treasury. (2021, July 22). Scottish income tax outturn reconciliation for 2019-20. Retrieved from https://www.gov.uk/government/publications/scottish-income-tax-outturn-reconciliation-for-2019-20/scottish-income-tax-outturn-reconciliation-for-2019-20 [accessed 26 July 2021]

Scottish Government. (2021). Changes to Scottish Income Tax for 2021 to 2022: factsheet. Retrieved from https://www.gov.scot/publications/scottish-income-tax-2021-2022/ [accessed 20 2021]

Fraser of Allander Institute. (2017, September). Scotland’s Budget Report 2017. Retrieved from https://www.sbs.strath.ac.uk/economics/fraser/20170926/Scotlands-Budget-2017.pdf [accessed 27 November 2019]

HM Revenue and Customs. (2021, March 3). Corporation Tax charge and rates from 1 April 2022. Retrieved from https://www.gov.uk/government/publications/corporation-tax-charge-and-rates-from-1-april-2022-and-small-profits-rate-and-marginal-relief-from-1-april-2023/corporation-tax-charge-and-rates-from-1-april-2022-and-small-profits-rate-and-marginal-relief-from-1-april-2023 [accessed 27 July 2021]

Scottish Fiscal Commission. (2018, March 7). How we forecast behavioural responses to income tax policy. Retrieved from https://www.fiscalcommission.scot/publications/how-we-forecast-behavioural-responses-to-income-tax-policy-march-2018/ [accessed 7 July 2021]

Scottish Government. (2020, February). Understanding the Behavioural Effects from Income Tax Changes. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/factsheet/2020/02/scottish-income-tax-2020-2021/documents/scottish-budget-2020-2021-understanding-the-behavioural-effects-from-income-tax-pages/scottish-budget-2020-2021-understanding-the-behavioural-effects-from-income-tax-pages/govscot%3Adocument/Scottish%2BBudget%2B2020-2021%2B-%2Bunderstanding%2Bthe%2Bbehavioural%2Beffects%2Bfrom%2Bincome%2Btax%2Bchanges.pdf [accessed 7 July 2021]

Scottish Government. (2021, March). Scottish Income Tax Ready Reckoners: March 2021. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/factsheet/2021/01/scottish-income-tax-2021-2022/documents/scottish-income-tax-ready-reckoners-march-2021/scottish-income-tax-ready-reckoners-march-2021/govscot%3Adocument/Income%2BTax%2BReady%2BReckoners%2B2021-22.pdf [accessed 8 July 2021]

Scottish Government. (2021, January 28). Scottish Rate Resolution 21-22: motion and explanatory note. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/factsheet/2021/01/scottish-income-tax-2021-2022/documents/scottish-rate-resolution-21-22-motion-and-explanatory-note/scottish-rate-resolution-21-22-motion-and-explanatory-note/govscot%3Adocument/Scottish%2BRate%2BResolution%2B-%2B21-22%2B-%2Bmotion%2Band%2Bexplanatory%2Bnote.pdf?forceDownload=true [accessed 27 2021]