Author: Publisher:
ISBN: 9781788512770
Category :
Languages : en
Pages : 48
Book Description
The Role of Income Tax in Scotland's Budget
Author: Income Tax Policy Proposal
Author: The Political Economy of Financing Scottish Government
Author: Paul HallwoodPublisher: Edward Elgar Publishing
ISBN: 1848449186
Category : Business & Economics
Languages : en
Pages : 161
Book Description
The Barnett formula is doomed. These authors provide a readable and convincing guide to the alternatives. The volume is a wonderful example of what tight economic reasoning can do its case for fiscal autonomy is unanswerable . Professor Michael Artis, University of Swansea, UK 'Written by two economists independent of the sort of political biases that mar so much of the discussion this book offers a refreshing, analytical and authoritative economic analysis of the various paths for fiscal reform in Scotland'. Professor Drew Scott, The University of Edinburgh, UK Hallwood and MacDonald make a compelling case for the devolution of fiscal authority to Scotland to increase fiscal autonomy and improve fiscal performance. They suggest not only the need for such devolution but provide a careful analysis and blueprint of how to do it. Wallace E. Oates, University of Maryland, US Fiscal autonomy could raise economic growth and efficiency in Scotland, benefiting both Scotland and the rest of the United Kingdom. C. Paul Hallwood and Ronald MacDonald discuss how other reform proposals, which amount to cutting Scotland s block grant, would not be seen as legitimate by Scottish voters, and would be unlikely to reduce the burden on the Westminster budget. The authors demonstrate how public finances can be organized to minimize the price of tranquillity in multi-regional states. Advances proposed in the new fiscal federalism literature are used to explain why fiscal autonomy would be a superior system compared to the present block grant system and fiscal federalism, whereby Scotland would be granted limited tax powers. Their extensive review of recent econometric studies finds that tax devolution in other countries has been largely successful.
Autonomy in Subnational Income Taxes
Author: François VaillancourtPublisher: McGill-Queen's Press - MQUP
ISBN: 0773538798
Category : Business & Economics
Languages : en
Pages : 149
Book Description
An examination of the use of own tax rates by subnational governments in a federal setting.
Income Tax in Scotland
Author: Nicola HudsonTax By Design
Author: Stuart AdamPublisher: Oxford University Press
ISBN: 0199553742
Category : Business & Economics
Languages : en
Pages : 552
Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.
The Scottish Parliament
Author: Jim JohnsonPublisher: Luath Press Ltd
ISBN: 1912387581
Category : Political Science
Languages : en
Pages : 270
Book Description
Jim Johnston and James Mitchell bring authors from various backgrounds together to discuss the Parliament's future. These voices include a feminist and equalities campaigner, the chairman of Brodies LLP and the President of the Convention of Scottish Local Authorities, among many others. This short series of think pieces discusses vital issues such as the increased complexity of devolution, the Parliament's new fiscal and welfare powers and the need to respond to public expectations and demands. Interspersed throughout the book are a number of Dear Scottish Parliament... letters from young people across Scotland articulating their hopes and dreams for Scotland for the next 20 years. The Parliament has established itself as an accepted feature in Scotland's political landscape and there is little, if any, debate about its legitimacy as a representative body. At the same time, however, the goodwill towards the Parliament is likely to be tested as MSPs are faced with significant challenges over the next 20 years. This book explores some of these challenges and signposts key priorities in response.
Scotland's Choices
Author: Iain McLeanPublisher: Edinburgh University Press
ISBN: 0748696415
Category : Political Science
Languages : en
Pages : 218
Book Description
Scotland's Choices, now fully revised for the critical last few months before the referendum, explains the choice that Scotland will have to make in September 2014. The authors clearly explain the issues and how each of the options would be put into place
Taxation, Government Spending and Economic Growth
Author: Philip BoothPublisher: London Publishing Partnership
ISBN: 025536735X
Category : Political Science
Languages : en
Pages : 256
Book Description
Amidst the debates about ‘austerity’ a number of vital debates in public finance have been sidelined. Because the reductions in government spending – small though they have been so far- have been designed to reduce the government’s borrowing requirement, there has been little discussion of whether the size of the state should be reduced in order to facilitate long-run reductions in the burden of taxation. This book traces the history of the growth of the size of the state over the last 100 years whilst also making international comparisons. There is a particular focus on recent and projected future developments which shows that, though the total level of government spending has not decreased significantly in recent years, there has been a big redirection of spending from some areas to others. The authors then examine the evidence on the relationship between taxation and economic growth. As well as reviewing recent literature, they also undertake new modelling that higher taxes are detrimental for growth. In the final part of the book, the whole UK tax system is reconsidered in a proper economic framework. The UK has one of the world’s most complex tax systems and its incoherence has increased over the last five years. Sweeping reforms are proposed to the system which wold involve abolishing around 20 taxes and the development of a simple, predictable tax system based on principles that should gain wide acceptance.
The Scottish Political System Since Devolution
Author: Paul CairneyPublisher: Andrews UK Limited
ISBN: 184540338X
Category : Political Science
Languages : en
Pages : 206
Book Description
This book presents a narrative of Scottish politics since devolution in 1999. It compares eight years of coalition government under Scottish Labour and the Scottish Liberal Democrats with four years of Scottish National Party minority government. It outlines the relative effect of each government on Scottish politics and public policy in various contexts, including: high expectations for ‘new politics' that were never fully realised; the influence of, and reactions from, the media and public; the role of political parties; the Scottish Government's relations with the UK Government, EU institutions, local government, quasi-governmental and non-governmental actors; and, the finance available to fund policy initiatives. It then considers how far Scotland has travelled on the road to constitutional change, comparing the original devolved framework with calls for independence or a new devolution settlement. The book draws heavily on information produced since 1999 by the Scottish Devolution Monitoring project (which forms one part of the devolution monitoring project led by the Constitution Unit, UCL) and is supplemented by new research on public policy, minority government, intergovernmental relations and constitutional change.