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Scotland’s increasingly progressive tax system may force richer residents to move across the border into England, a think tank has warned.

United kingdomJohn swinneyTom arthurLiz smithTom wernhamRichard marshScottish fiscal commissionInstitute for fiscal studiesScottish national partyFiscal studiesDeputy first minister john swinneyScottish conservativesConservative united kingdomDriving away jobsDaily mailPublic finance minister tom arthur