Scotland is ready for fairer taxation of wealth. Our research proves it.

By Dr Lukas Bunse, Policy and Knowledge Lead, Wellbeing Economy Alliance Scotland.

Tax Justice Scotland is seeking to promote a better conversation on tax policy. As such, the views expressed in this blog are those of the author and do not necessarily reflect the views of Tax Justice Scotland and its diverse supporters.

Campaigners across a range of sectors, have joined forces to demand a fairer tax system that can deliver a Wellbeing Economy providing good lives for all on a healthy planet. There are concrete proposals for how such tax reform could be achieved, both for the UK government and within the devolved powers of the Scottish government. 

New research from Wellbeing Economy Alliance Scotland (WEAll Scotland) shows people are deeply concerned about wealth inequality and strongly support more progressive taxation. 

 Tax Justice Scotland and the Scottish Wellbeing Economy Strategy Group recently hosted a webinar with presentations from WEAll Scotland and Future Economy Scotland setting out realistic tax reforms for the Scottish Government and highlighting strong support for progressive taxation across the Scottish public. 

With more than 60 people in attendance representing a diversity of organisations, there was a growing sense of momentum for change. 

Watch the webinar

The real question is whether political leaders are willing to act.

Wealth inequality is widely seen as harmful and unfair

Our research, conducted in partnership with Diffley Partnership, surveyed more than 2,300 people across Scotland and included in depth focus groups.

The results show near consensus. 83% of people believe the gap between those with the most wealth and those with the least is too large. 90% believe current levels of wealth inequality are more harmful than good for society.

These views are shared across wealth levels, age groups and social backgrounds. Concern about inequality is not limited to those holding little wealth. It reflects a widely held understanding that Scotland is too unequal and that this matters for everyone.

Participants spoke about wealth not only in financial terms but in terms of security, stability and dignity. Wealth shapes people’s ability to cope with unexpected events, to access opportunities and to live without constant insecurity.

Inequality therefore shapes life chances, not just bank balances.

There is strong public support for taxing wealth 

The research found overwhelming support for increasing taxes on the wealthy, with 85% of people saying taxes on the wealthy should increase rather than decrease.

This support is rooted in a clear sense of fairness and care. People in Scotland care about the collective state of their country. They want well-funded public services for everyone. They want poverty reduced. 

They believe that those with the deepest pockets have to contribute the most, reflecting the recognition that wealth is often determined by luck and structural forces. 

People also back specific reforms, including wealth taxes and changes to Council Tax so that those with higher value properties contribute more.

Our research shows wealth taxation is not politically marginal or unpopular. In reality, it reflects widely shared values about fairness and progressive responsibility.

People want a tax system that is fair, transparent and effective

Our focus groups revealed that public support for tax reform is thoughtful and considered. In addition to higher taxes on the wealthy, many are open to contributing more themselves, but only if  changes are fair and proportionate. 

To tap into this public support it is important that tax reforms are designed and communicated clearly. We identify three key recommendations: 

• Start with visible and progressive reforms. Policies that ask those with the greatest resources to contribute more command strong public support, including among wealthier respondents themselves. 
• Include protection for vulnerable households. People are concerned about unintentional impacts on vulnerable households. Reforms should include protections and communicate these protections clearly.
• Build trust through transparency and delivery. People support the principle of reform but are sceptical about effective implementation. Transparency about how revenue is raised and spent, clear communication of objectives and visible improvements in public services are essential to rebuilding trust.

Our research shows that people in Scotland are ready for a mature conversation about tax and frustrated about the lack of political action. They understand that taxation plays a vital role in supporting the services and systems that underpin a fair society, and that these systems and services are in desperate need of investment. 

The barrier to reform is not public opinion

Political debate often frames views on wealth inequality and taxation as simplistic or poorly informed. Our findings suggest otherwise: although detailed understanding of the tax system is uneven, people demonstrate a clear sense of fairness and engage in thoughtful, value-based reasoning.

People across Scotland recognise wealth inequality. They understand its causes and consequences. They support fairer taxation of wealth as part of building a more equal society.  They are open for an honest conversation. 

This creates political space for action.

As public services face sustained pressure and the wealth gap continues to grow, fairer taxation of wealth offers a practical and publicly supported path forward.

Scotland has the opportunity to build a tax system that reflects fairness, strengthens public services,  and supports collective wellbeing.

The public is ready.

Political leaders have to catch up.