Scottish Government
Scotland through the fiscal looking glass
The Scottish Government has dismissed pressure from Labour to offset cuts in spending on local services with a 1p on the Scottish Rate of Income Tax. It rejects pressure from the Treasury to agree a…

Aberdeen misses the boat in the oil boom
Nicola Sturgeon and David Cameron have rushed to Aberdeen to pledge financial support to surmount the oil industry slump. But the city was never given the tools to benefit fully from the boom, argues the…
Window for a Scottish natural resource fund closing
Time is running out for Scotland to create a Norwegian-style sovereign wealth fund based on oil revenues. But what if the Scottish Government decided instead to establish a renewables-based fund? A Dane looks at the…

SRIT is a progressive tax
The Scottish Rate of Income Tax is often said to be regressive and can only be progressive if the higher bands are raised. But the Financial Secretary’s decision to leave it at 10p flies in…

Council tax reform: yes but how?
Could the next Scottish Government buck a historical trend and do something about the council tax? Even if they take on the challenge it will not be a quick fix. Ken Mckay considers the options…

Cawin the feet from the Curriculum for Excellence?
Standardised testing – as proposed by Nicola Sturgeon – is almost certain to undermine the goals of the Scottish Government’s flagship Curriculum for Excellence and increase inequality in attainment. There are other, much better solutions.
