With the referendum dominating the political landscape in Scotland, now is the time where we can all stop to think: "What kind of Scotland do we want to imagine could be possible in the future, regardless of the outcome?"
The day after the referendum poll, many people will be bitterly disappointed. How can we plan now to overcome that disappointment with a shared purpose so that, regardless of the constitutional arrangement we end up with, we can work together for the common good?
Tax and spending by governments, on society's behalf, has always been an issue which divides political opinion. In recent years we have seen questions on the one hand about tax avoidance and evasion and, on the other, blatant inaccuracies are being used about people in poverty to justify reforms and cuts to social security.
If you've ever played the computer game SimCity you'll know that, as mayor of your community, you have a responsibility to keep your citizens happy – you have to provide infrastructure (such as transport, utilities, parks, education, culture, emergency services). You also have the power to set your tax rate; clicking to lower the rate produces cheers from your people, raising the rate will generate boos. A low tax rate might attract inward movement, but when you can't pay for police or quality schools or road maintenance, people then get angry and will move elsewhere.
In real life, we all want Scandinavian quality of services at American levels of taxation. Realistically, we know this cannot happen, so which do we want? Perhaps unsurprisingly, the Church of Scotland would tend towards a society where sharing wealth, providing decent safety nets for those on the margins and helping every person to live life to their full potential would be a priority.
I know that giving a precious gift to a friend can be a joyful, exciting experience. Yet generosity when paying taxes is hard to find. Why do people often resent giving money to society in this way, yet personal gifts (granny giving a grandchild a tenner), or fundraising for charity is commonplace?
There have been many stories of tax avoidance recently, with big multinational companies taking every opportunity they can to avoid paying tax. Yet the stories of poverty in Scotland abound. Food banks are multiplying by the day and demand is growing, while welfare reforms continue apace. Can this be right? It is time for a rethink of how we share wealth, through tax and giving.
After the banking crisis we have to be vigilant and keep on asking the question, "What is the economy for?". We can change things so that we don't just go back to business as usual.
A fortnight ago, the Church of Scotland's Church and Society Council, of which I am a member, agreed to form a working group focusing on issues surrounding the "Common Weal". We will report our findings to the 2015 General Assembly.
We are at the start of a process to develop thinking in this area, and are embarking on a process and are keen that there is a bigger public debate which builds on our existing work.
By the Reverend
Shuna Dicks
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