Interns will gain an insight to policy development and the use of evidence in the Scottish Government. Working as part of the multi-disciplinary Local Government Analytical Unit, the intern will be based in the Local Government and Reform research team, which provides social research support for a wide range of policy areas including local government, third sector, public procurement, and public service reform.
This project is intended to enhance the evidence base available to inform the Scottish Government’s ongoing work on Council Tax reform, building on a wider programme of work. It will also form part of the delivery of the local government related commitments within the Scottish Government’s Tax Strategy – informing future research and policy development.
The main focus of the internship will be to conduct a rapid evidence review exploring the design and implementation of Property Tax exemptions, deductions and reduced rates in different countries. Key areas of interest for research would be:
• Case Study examples of approaches to reductions or exemptions in domestic/residential property taxation systems in other countries
• Rationale for different approaches to Property Tax relief
An expected output of the project would be a final report to be published on the Scottish Government website. There may also be the opportunity for a presentation to policy teams summarising the evidence from the review.
