Professor Patrick Dunleavy with Sean Kippin and Joel Suss published an ebook on set-up costs for an independent Scotland. The publication from the LSE British Politics and Policy blog and Democratic Audit, titled Transitioning to a new Scottish state: Immediate set-up costs, how the handover will work, and the long-run viability of Scottish government, was Professor Dunleavy's response to the use of his research in HM Treasury projects, a debate which we have covered on the blog.
Professor Dunleavy asserts that:
An independent Scotland would face immediate set-up costs of up to £200 million in creating new administrative structures that duplicate UK institutions, but could also streamline many public bodies. During the transition process, the Scottish government could agree contracts or service deals with London to maintain existing back office support system (mainly involving IT) in collecting taxes, paying benefits and organizing complex defence systems.
He also notes the influence that the progress and outcomes of negotiations between an independent Scotland and the rest of the UK would have on the overall costs faced by the Scottish Government. Professor Dunleavy authored a blog at British Politics and Policy and an op-ed for the Sunday Post.