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Will the benefits of fiscal devolution outweigh the costs? Considering Scotland’s new fiscal framework

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  • David Eiser

Abstract

An extensive programme of fiscal devolution to the Scottish Parliament is underway. Fiscal devolution is expected to bring several benefits, including the ability to align policy more closely to preferences, and enhancing the accountability of the devolved parliament. But it can entail costs in the form of diseconomies of scale, complexity for taxpayers, and various inequities and inefficiencies. This paper reviews Scotland’s new devolved fiscal settlement and considers the extent to which it is realizing the benefits that were intended, and how these compare with the costs and risks.

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  • David Eiser, 2020. "Will the benefits of fiscal devolution outweigh the costs? Considering Scotland’s new fiscal framework," Regional Studies, Taylor & Francis Journals, vol. 54(10), pages 1457-1468, October.
    • Handle: RePEc:taf:regstd:v:54:y:2020:i:10:p:1457-1468
    DOI: 10.1080/00343404.2020.1782875
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    Cited by:

    1. Mustafa Kiziltan & Ahmet Burcin Yereli, 2023. "Evaluating local fiscal capacity and fiscal effort of Turkish local governments: Evidence from spatial panel data analysis," Economic Change and Restructuring, Springer, vol. 56(1), pages 441-472, February.

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