The study suggests that shifting tax revenues from income to consumption and property taxes could have a significant impact on GDP per head.

这项研究表明将税收系统中的所得税转变为消费税和房地产税会对人均GDP产生巨大的影响。

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Even so, British Columbia has shown the rest of Canada, a country with high carbon emissions per head, that a carbon tax can achieve multiple benefits at minimal cost.

尽管如此，不列颠哥伦比亚省已经向加拿大其他地区证明，在一个人均碳排放量高的国家，排碳税可以以最小的成本实现多重收益。

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She said Scotland had generated more tax per head than the UK rate in every one of the past 30 years and it was being held back by Westminster failures.

BBC: Scottish Independence: 'Full levers' call for economy

As a result, some Spanish regions where pre-tax income per head is lower than in Catalonia end up with higher post-tax income.

ECONOMIST: Spain and its regions

Tax on oil and gas production would also have given an independent Scotland a higher tax take per head over the three decades.

BBC: Total's Elgin platform