"Too wee too poor: ‘Shell companies paid $10.1bn in corporate income tax and $5.8bn in royalties around the world’ but NONE for Scotland’s oil".
https://talkingupscotlandtwo.com

"My point is this: the reallocation of capital is possible. The evidence is that tax has a massive influence on how people save. And right now the vast majority of the benefit of the tax subsidy that savings get goes to the wealthy, the financial services industry and those who speculate in land and buildings. This is not socially useful activity and it is a dire waste of tax subsidy. So we need to reallocate that tax subsidy to align tax policy with what has to now be the biggest priority of society - which is saving the planet. That is all I am suggesting: that we shift the subsidies that we offer from banks and financial services companies and speculators to the creation of real work for people who need it creating the sustainable future that we must have. And I suggest that we can fund a Green New Deal as a result."
https://www.taxresearch.org.uk

"Boris Johnson’s claim that Scotland has the highest taxes anywhere in the UK is misleading. He is accurate that Scotland’s top band tax rates are higher than other UK nations but these affect those earning over £27,000, which the Scottish Government estimates to be around 45 per cent of the country. Scotland also has lower council tax bills due to a nine-year freeze on rates."
https://theferret.scot

"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