Fiscal autonomy in Scotland: an assessment and critique

Abstract

The Scotland Bill's proposals to increase the tax powers of the Scottish Parliament are currently under scrutiny. Although the Calman Commission rejected full fiscal autonomy within the UK as a viable option under devolution, the Scottish Government is considering its inclusion in the independence referendum, as a fallback position should independence fail to attract majority support. The real choice for Scotland is between devolution and independence: there is no middle way.

Keywords:

• Accountability
• devolution
• fiscal autonomy
• independence
• Scottish Parliament

Additional information

Notes on contributors

Arthur Midwinter

Arthur Midwinter is Associate Professor, Institute of Public Sector Accounting Research, University of Edinburgh Business School, UK.