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. ISSN 0034-3404

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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:	Date Event 22 July 2020 Published 22 July 2020 Published Online 26 May 2020 Accepted
  Keywords:	fiscal federalism, devolution, Scotland, Regional economics. Space in economics, Economics, Econometrics and Finance(all)
  Subjects:	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:	26 Mar 2021 04:54
  URI:	https://strathprints.strath.ac.uk/id/eprint/73675