Will the benefits of fiscal devolution outweigh the costs? Considering Scotland's new fiscal framework
Eiser, David (2020) Will the benefits of fiscal devolution outweigh the costs? Considering Scotland's new fiscal framework. Regional Studies, 54 (10). pp. 1457-1468. ISSN 0034-3404 (https://doi.org/10.1080/00343404.2020.1782875)
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Abstract
An extensive programme of fiscal devolution to the Scottish Parliament is underway. Fiscal devolution is expected to bring several benefits, including the ability to align policy more closely to preferences, and enhancing the accountability of the devolved parliament. But it can entail costs in the form of diseconomies of scale, complexity for taxpayers, and various inequities and inefficiencies. This paper reviews Scotland’s new devolved fiscal settlement and considers the extent to which it is realizing the benefits that were intended, and how these compare with the costs and risks.
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Item type: Article ID code: 73675 Dates: DateEventOctober 2020Published22 July 2020Published Online26 May 2020AcceptedSubjects: Social Sciences > Communities. Classes. Races > Regional economics. Space in economics Department: Strathclyde Business School > Economics Depositing user: Pure Administrator Date deposited: 20 Aug 2020 14:26 Last modified: 24 Nov 2024 01:20 URI: https://strathprints.strath.ac.uk/id/eprint/73675