Devolution
Opinion
The Additional Rate, tax avoidance and migration
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
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
Opinion
Sunday Trading and the Limits of EVEL
The UK government's recent defeat on its proposals to relax Sunday trading rules saw the votes of Scottish MPs prove decisive, although the policy would have applied only in England and Wales
Opinion
Scottish Tories Still Have 'Reasons to be Cautious'
Much has been said about the possibility that the Conservatives could come second in May's Scottish Parliament election.
Opinion
Can Holyrood be one of the most powerful devolved parliaments in the world?
The Prime Minister has claimed that the Scotland Bill, once enacted, will deliver one of the most powerful devolved parliaments in the world. Is he right?
Opinion
Delaying the real crunch on fiscal framework
So the fiscal framework has been agreed. Or has the can just been kicked down the road?
Opinion
Local Government Devolution in England
Devolution to local government in England raises concerns over the lack of public engagement and the legal framework, writes Robert Thomas of the University of Manchester School of Law
Opinion
Scotland’s Fiscal Framework: A principled agreement?
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.
Opinion
Adjusting Scotland’s Block Grant: The options on the table
The negotiations around adjustments to Scotland's block grant have been the subject of months of talks between the Scottish and UK governments.