Will The Rich Flee Scottish Taxes? Unlikely!

"Should the Scottish Government use its limited powers to set income tax at too great a variance with that in England, disasters are prophesised – even if they seldom transpire. Who exactly is thinking: "Let's sell up our manor house in Scotland and move into a shoebox in London to save a couple of pounds on our income tax"?"
https://www.commonspace.scot/articles/13496/analysis-why-tax-divide-unlikely-see-scotland-lose-moneytax