Nicola Sturgeon to publish Scottish income tax options
Analysis of the different options for income tax set to be published this morning
Income tax - Creative commons
Nicola Sturgeon and Finance Secretary Derek Mackay are set to publish their discussion paper on the options for how Scottish income tax should be used.
The SNP have been under pressure from opposition parties to use new powers over taxation to change the tax rates in Scotland.
In her programme for government speech, Sturgeon said she would "keep an open mind" and called on opposition parties to come forward with proposals.
She said today's paper would explore the options offered by the different parties and provide "impartial analysis" of how much each option would raise in revenue.
"Continued UK government austerity will remove more from public spending in Scotland than any sensible income tax change could ever compensate for," she said.
"So the debate needs to be about more than filling the gaps created by Westminster austerity or parties trying to outbid each other."
The Scottish Conservatives have said tax in Scotland should be no higher than elsewhere in the UK.
Labour have called for a 50p top rate and have urged the Scottish Government to raise enough to reverse cuts to local government.
The Greens want a redesign of the tax system to be more redistributive, and the Liberal Democrats advocate a penny on all income tax bands.
There has been a great deal of hyperbole over the possible effects of a small rise in income tax, says Jenni Davidson
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