Fiscal Policy

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The Scottish Government's new capacity to borrow is a vital, if little-discussed, power. However, says Angus Armstrong, the details of how this will work may have been dodged by the Smith Commission but cannot long be avoided by the Scottish Government and HM Treasury. 
 
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Current discussions over the Scotland Bill have seen the Chancellor and SNP Westminster leader Angus Robertson at loggerheads over the role of borrowing in national life. Gemma Tetlow of the Institute for Fiscal Studies discusses the approach of the two governments and their likely implications for taxation. 

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David Comerford discusses the latest IFS analysis of Scottish Government finances under so-called full fiscal autonomy. How did the SNP respond to these figures?

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The SNP's positioning itself as the anti-austerity party has resonated with parts of the electorate. However, explains David Eiser, analysis of their spending commitments by the IFS suggests that that's not quite how things would work in practice.

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