David Eiser reports from a seminar at the Centre on Constitutional Change led by Carlo Cottarelli of The International Monetary Fund.
On November 27th 2014, the Smith Commission published proposals for further de
The Smith Commission report advocates an extensive devolution of fiscal powers to Scotland. But is it optimal that all of the tax devolution is concentrated into one tax, namely income tax?
George Osborne made a typically robust defence of his economic record in the last Autumn Statement of this Parliament. Some of the measures he announced may well pay electoral dividends.
A poll probing attitudes to the Smith Commission and its terms of reference has found that 63% of Scots support the full devolution of both taxes and welfare benefits, including unemployment benefi
The Scottish Budget under the Smith Proposals
David Bell and David Eiser
Lord Smith is due to present his report on proposed additional powers for the Scottish Parliament on 27 November.
This briefing note takes a step back from the big questions about whether there should be further tax devolution and whether there should be a move to a needs-based formula.
At present, the devolved governments in Scotland, Wales and Northern Ireland get most of their money in the form of a block grant from the UK Treasury.