A report paid for by the Scottish Government has floated the idea of billions in tax rises to fund the SNP’s plans for a minimum income guarantee (MIG).

The proposals amount to around £6.39bn in changes to taxes in the long-term, including income tax and council tax rises, although some of the changes would require the devolution of more financial powers.

The report was conducted by WPI Economics on behalf of the Minimum Income Guarantee Group set up by the Government.

The group is looking to deliver on the SNP’s manifesto commitment to establish an MIG for Scots.

The Scottish Government has said the aim of an MIG “is to provide a universal guarantee of financial security achieved through an income floor beneath which no-one would be allowed to fall”.

The report estimates the cost of

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