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flag Scottish tax hikes on high earners may backfire, warns IFS, as people leave or reduce taxable income.

flag The Institute for Fiscal Studies (IFS) warns that Scotland's higher taxes on high earners may reduce revenue due to people leaving or reducing their taxable income. flag The Scottish government's tax hikes since 2017 aim to raise more for public services, but the IFS suggests a pause on further increases until more evidence is available. flag The National Audit Office also warns of a financial hit as more people avoid higher taxes in Scotland.

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