The arrival of Christmas adverts to our television screens is the traditional declaration that festive shopping should commence. In much the same way increasing debate about what the Finance Secretary should do with the fiscal levers at her disposal heralds the arrival of the Scottish Budget.

Tax has of course been thrust into the spotlight because the First Minister himself has talk candidly of more "progressive" taxation. This is widely interpreted to mean potential extra bands of income tax or elevated rates of income tax for higher earners.

For government, the hope is that more progressive income tax might generate extra receipts for public spending. For employers, it could impact their ability to attract specialist or senior talent from other parts of the UK.

READ MORE: Scottish Budget: Here’s what Shona Robison is planning

Tax has also been front and centre because of the Scottish Government’s pledge to freeze council tax. Retailers see this as a way of supporting consumer spending, but Ministers are still in negotiations with local government about making good on the extra revenue which they would forgo.

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© Herald Scotland