CONSTITUTIONAL change is needed for Scotland to make progress on fair tax reforms, argued Professor Richard Murphy yesterday (Tax Justice Scotland has good ideas – here’s how it must up its game).

Like Professor Murphy, the 50-plus members of Tax Justice Scotland believe in a fairer tax system.

However, together, we see clear opportunities to use Scotland’s existing devolved tax powers including, importantly, Scotland’s full control over local tax, to help create a fairer and greener society, thereby setting an example for others.

There’s no doubt that many crucial powers to better tax wealth rest at Westminster and we stand in solidarity with allies pushing strongly for change at UK, and indeed global levels.

But we must also see fair tax reforms in Scotland.

Take council tax, where Professor Murphy agrees reform is needed. Astonishingly, this is based upon 33-year-old property values. There is no barrier to a revaluation, en route to a fairer alternative. As the biggest single stock of wealth in Scotland, it’s an obvious place to start to better tax wealth.

We agree that “some serious thinking” is needed on wider wealth taxes. Ideas, like taxing land, should be explored, given the Scottish Fiscal Commission and others are warning that Scotland’s public finances are not sustainable.

Options also exist to align devolved and local taxes to Scotland’s climate ambitions.

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Legislation to replace the UK-wide Air Passenger Duty was passed by Holyrood seven years ago but has stalled. Delivering this could enable a fair tax on wealthy individuals that choose to fly by pollution-spewing private jets.

Moreover, Non-Domestic Rates could incentivise businesses to cut emissions while improving wider practices, like paying the Real Living Wage.

To invest in tackling poverty and the climate crisis, and more besides, we must better use Scotland’s existing tax powers – we can’t afford to wait.

Jamie Livingstone is the head of Oxfam Scotland and a member of Tax Justice Scotland