The Scottish Government has published a consultation paper on Scotland's first Framework for Tax and tax policy in relation to the Scottish Budget 2022-23. The deadline for comments is 26 October 2021. --- INTRODUCTION A Vision for Good Tax Policy Making Taxes form part of the fabric of society. They are a key component of the social contract. How we develop and deliver tax policy is of great and increasing importance to the Scottish Government. We have already taken significant steps to modernise the taxes that have been devolved to the Scottish Parliament, in line with our Scottish Approach to...