Fiscal Policy

Opinion

Analysis of the 2019/20 Scottish Budget

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 focus

Publication

Barnett Squeezed? Options for a Funding Floor after Tax Devolution

This is the second in a series of reports by researchers from Cardiff University’s Wales Governance Centre and the Institute for Fiscal Studies on the 2016-17 Fiscal Framework Negotiations for Wale

News

Funding deal can end threat of the “Barnett Squeeze”

Centre on Constitutional Change

The UK Government and the Welsh Government are currently discussing the future of a ‘funding floor’ for Wales, designed to protect the relative level of government spending per head in Wales.

Opinion

Brexit Reflections - Fiscal implications for the Scottish Government

David Eiser

David Eiser discusses what the Brexit vote means for the Scottish Government’s budget in the short and long term.

Opinion

New Report Detailing Welsh Public Finances Finds Deficit of £14.7bn

Centre on Constitutional Change

A landmark new report by the Wales Governance Centre (WGC) at the University of Cardiff, Government Expenditure and Revenue Wales 2016, gives the clearest picture yet of the state of welsh pu

Opinion

The Additional Rate, tax avoidance and migration

David Eiser

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.

Opinion

Taxing Times

David Eiser

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?

Publication

Scotland's Fiscal Framework: Assessing the agreement

The Smith Commission Agreement, published on 27

News

Scotland's fiscal framework: Assessing the agreement

Centre on Constitutional Change

The Smith Commission Agreement, published on 27 November 2014, set out proposals for substantial fiscal devolution to the Scottish Parliament.

Opinion

Delaying the real crunch on fiscal framework

David Bell

So the fiscal framework has been agreed. Or has the can just been kicked down the road?

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