Posts by David Eiser

Derek MacKay’s third budget of this parliamentary session was doomed to be overshadowed by events at Westminster.   With many people’s attention only partially focussed on events at Holyrood, much Scottish budget commentary will not get beyond an analysis of income tax differentials. Whilst MacKay... Read more
Post type: Blog entry
David Eiser discusses what the Brexit vote means for the Scottish Government’s budget in the short and long term. What does the Brexit vote mean for the Scottish Government’s budget? In the short-term, (i.e. until the UK formally leaves the EU), the answer essentially depends on two things. First,... Read more
Post type: Blog entry
What is inward investment? Inward investment (sometimes called inward Foreign Direct Investment) refers to the overseas operations of a multinational. Inward investment can include the establishment of foreign branches and subsidiaries, and the acquisition of foreign firms. Inward investment is... Read more
Post type: Blog entry
When Scottish Vote Leave launched on April 5, it had an eye-catching claim. The Scottish government’s annual budget would rise by £1.5 billion in the event of Brexit, we were told. It arrived at this figure by calculating Scotland’s population share of the UK’s gross annual contribution to the EU... Read more
Post type: Blog entry
The suggestion that an increase in the additional rate would lead to a mass migration of wealthy Scots has been widely - and rightly - criticised, says David Eiser. However, the likelihood of widespread tax avoidance by higher earners is a very real one.    The SNP has been taking a lot of... Read more
Post type: Blog entry
Does Nicola Sturgeon’s refusal to increase the Additional Rate of Income Tax to 50p unless it is increased in the rest of the UK undermine the case for tax devolution? David Eiser argues that there were always going to be constraints on the exercise of devolved powers and incumbent governments have... Read more
Post type: Blog entry
In broad terms, the Chancellor’s destination is the same now as it was at the time of the Autumn Statement. He plans to achieve a budget surplus by the end of this parliament, while reducing public spending as a percentage of GDP from 40% now to under 37% in 2020.   But whereas in Autumn he was... Read more
Post type: Blog entry
After months of protracted negotiation, the UK and Scottish governments have finally found something they can agree on, says David Eiser - that two plus two equals five.    So, after months of negotiation, a deal has finally been agreed on how the Scottish Government’s block grant will be adjusted... Read more
Post type: Blog entry
In the first of a series of analyses of the Scottish parties’ manifesto proposals from the University of Stirling and Centre on Constitutional Change, David Bell and David Eiser consider the Labour proposals for income tax announced recently.   After years of silence on the tax powers which... Read more
Post type: Blog entry
Scotland’s First Minster suggested recently that the Scottish Rate of Income Tax is ‘anything but progressive’, but, says David Eiser, this is not strictly true.   In December’s Budget, John Swinney chose not to raise the Scottish Rate of Income Tax (SRIT). His reason for not doing so is that it... Read more
Post type: Blog entry

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