These are the same projections that were used by the Institute for Fiscal Studies in their recent report on the fiscal sustainability of an independent Scotland (Amior
et al., 2013) and by Crawford and Tetlow (2014).
We estimated the age/sex profile of tax payments (in Scotland and across the UK) using various data sources; further details of these profiles can be found in Amior, Crawford and Tetlow (2013a).The average amount of tax paid directly by each individual varies a lot across the age distribution.
Further details of these age/sex spending profiles can be found in Amior, Crawford and Tetlow (2013a).
(1) See Table 2.2 of Amior, Crawford and Tetlow (2013a).
The authors thank Stuart Adam, Michael Amior, Carl Emmerson, Paul Johnson and David Phillips for comments and advice.