YOUR columnist Pinstripe argues that it would be pointless for the Scottish Government to increase the additional rate of income tax for those earning more than £150,000 per year ("We all have to pay if we want better public services", Herald Business, October 23). He suggests that higher earners could flee across the Border to England to avoid any increase.

Let's consider how likely this is.

First, assuming the requirements of their employment will even make this possible (and I suspect the mobility of these higher earners is being exaggerated), the reality is for many the benefits of doing so would be outweighed by the potential costs of any such course of action.

Even if we take the example of someone earning £250,000 per year, (Pinstripe concedes this will be a small group), under the current system they will net £12,281.46 per month. If the additional rate of tax was increased to 50p in the pound, their net income would only fall by £416.66 per month to £11,864.80.

Are we to believe these high earners are going to sell their homes, uproot their families and move south of the Border to save approximately around £5,000 per annum?

It would be a move that could see their children being liable to take out student loans to pay £9,000 in tuition fees south of the Border? For many additional rate tax payers, the reality is their additional tax bill would be even less (for those earning £200,000, an additional £2,500 over what they are currently paying – £208 a month more, still leaving them a net income of £9,864.80 per month).

Also, they would also have to consider what will happen if Labour does form the next UK Government, considering it is proposing even great increases.

Alan McIntosh,

52 Selvieland Road, Penilee, Glasgow.