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Appears in Collections:Economics Research Reports
Peer Review Status: Unrefereed
Title: Adjusting Scotland's Block Grant for new Tax and Welfare Powers: Assessing the Options
Authors: Bell, David
Eiser, David
Phillips, David
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Citation: Bell D, Eiser D & Phillips D (2015) Adjusting Scotland's Block Grant for new Tax and Welfare Powers: Assessing the Options. Institute for Fiscal Studies.
Issue Date: Nov-2015
Publisher: Institute for Fiscal Studies
Abstract: The Scotland Bill, currently making its way through the Houses of Parliament, will transfer a range of tax and spending powers from Westminster to the Scottish Parliament. At the same time, an adjustment will have to be made to Scotland’s block grant funding from Westminster. Alongside things like changes to borrowing powers and fiscal institutions, these block grant adjustments (BGAs) form a key part of the new “fiscal framework” Scotland will require when these powers are transferred. This paper identifies some of the key issues related to these BGAs and the Smith Commission's principles for the fiscal framework.
Type: Research Report
Rights: The publisher has granted permission for use of this work in this Repository. Published by Institute for Fiscal Studies
Affiliation: Economics
Institute for Fiscal Studies (IFS)

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