THE article and reference to a pending film by Lesley Riddoch in Monday’s National (This is what an independent Scotland could have, Dec 11), citing Denmark, omits to point out that the basic rate of income tax in Denmark is currently 56%, and has consistently been above 55% over the past decade with a peak of 65% in 2019.

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Most Western countries could dramatically improve their services etc if they doubled their personal tax rates, but that would be unlikely to be acceptable to tax payers.

Scandinavian countries are often cited by Scottish nationalists as examples of successful “small” countries, but there is never reference to tax rates. Both Norway and Sweden have similarly high tax rates.

John Ray
Tayport, Fife