In a report commissioned by the Scottish Land Commission, Alma Economics explored tax reforms to encourage a more productive use of land in Scotland.

Our team developed a model that utilises the best available data and evidence of behavioural effects to estimate the impacts of different policy options. We measured the potential impact of fiscal incentives around reducing the stock of derelict sites and encouraging a more diverse pattern of land ownership, accounting for behavioural responses to tax changes. The report concludes by recommending a revenue-neutral policy package.

➥ The report can be found here.