SNP ministers should “pause” further increases to income tax on higher earners in next month’s Scottish Budget amid evidence that previous rises backfired by generating less revenue, economists have warned.

The IFS says the raised tax has affected the reduction of work, increasing avoidance or evasion of tax, and has

Nicola Sturgeon’s tax raid on top earners may have lost the Scottish government money, new analysis by the Institute for Fiscal Studies suggests.