fiscal framework

Budget blues or bliss – and for whom?
‘Under the Scottish Government’s proposed income tax policy, everyone earning under £33k will pay less tax in 2018/19 than they did this year (2017/18). BUT part of this is due to the increase in Personal Allowance,…

Hammond’s Budget: Scottish consequentials
‘… the challenge remains for Derek Mackay as to how best to balance his resource budget with major commitments like additional support for the NHS, more money for childcare and public sector pay uplifts all…

Giving Scotland control of immigration
‘The purpose of such devolution would be to ensure that Scotland’s particular demographic challenges, which differ significantly from those elsewhere in the UK, can be met by the public authorities responsible for implementing immigration policy.’

Taxing times: how to finance the Scottish budget
The upcoming budget debate is an important opportunity for policymakers from all sides to set out what they would do, yes on taxation, but also on expenditure and growth. The new income tax powers provide…

GERS: location, location, location…
‘Of course, it is possible to close this (budget) gap by explicitly reducing certain expenditures or by assuming higher tax revenues – either through increased rates or faster growth. Others will argue though, that in…

What do the latest GERS numbers show?
‘Changing the constitutional set-up doesn’t alter the fact that these fiscal challenges need to be addressed by all governments in all countries. Today’s figures show that a more autonomous Scotland will be forced to meet…

GERS and fake news, inadequate facts…
“All told, we need much more interest shown by the public on demanding detail about how the government spends our money, and then, most likely, demanding change.” Still true now – a look back at…

GERS then and now
“It has never been claimed that GERS shows exactly what the public finances of an independent Scotland would look like. We’ve only ever said this report, produced by the Scottish Government, shows where we are…

GERS and a’ that: Scotland’s fiscal position
“These arguments are entirely legitimate, and ‘fairness’ is something we each may have an opinion on, but to criticise the entire GERS exercise for the simple fact that they are based upon ‘estimation’ is clearly…

The first Sceptical Scot public debate
This would have beenl the first of a Sceptical Scot series exploring what kind of Scotland we are and want to become…What kind of Scotland we become tomorrow requires a clear and honest look in…
MacKay’s first budget: a cowran, tim’rous beastie
The new economic initiatives are all welcome, but are unlikely to make much impression on Scotland’s low productivity and lack of investment. Yet the weak economy remains the Scottish Government’s biggest problem. Growth lags that…
Sturgeon’s lonely decision on #indyref2
“Nicola Sturgeon’s decision on the timing of the independence referendum is likely to be the most important of her leadership. If she gets it right her place in Scottish history is assured but if she…
