A wee tax increase for the better off – why quibble? Higher rates for bigger retailers – who’s really hurt? Bigger rates bills for north-east hoteliers – it’s a small number. Creep by creep, step by step, Scotland has become the stealth tax capital of the UK. Whether it is the higher rate tax threshold or the business rates levy, the Scottish government has ushered in the most anti-business tax regime while the economy flounders.