We use the Hartman rotation model to study behavioral and social welfare effects of forest tax progression.

The Left aims at a linear income tax progression, which would reduce the tax burden for lower, while raising the middle and top tax rates.

Welfare benefits were raised, while income tax progression was increased, with tax cuts benefiting lower-income groups more strongly than higher-groups.

The income and assets of spouses are pooled and taxed jointly, but at a lower rate to offset the effects of tax progression.

The design thus reflects the UK government view that control over tax progression should not be ceded to Scotland, but instead should be retained by central government.