Fiscal policy
How we set policy baselines
Author / Creator: Scottish Fiscal Commission
Media type: Report
Date published: 2024
A policy baseline is the set of values we include in our forecast covering all policy aspects of the tax
and social security systems. This includes factors such as tax and social security rates, thresholds,
payment amounts, eligibility criteria and implementation timings.
Careful What you Wish for? Risk and Reward with Scottish Tax Devolution
Author / Creator: Stuart Mcintyre
Media type: Article
Date published:
Debates on fiscal devolution typically focus upon the rewards, but as the case of Scottish tax devolution shows, the risks are real and require careful management. Politicians on all sides need to be careful what they wish for.
How might an independent Scotland build fiscal capacity?
Author / Creator: Tim Besley
Media type: Article
Date published: 2022
Developing a sense of common purpose is critical for nation-building
What new institutions of economic policy would an independent Scotland need?
Author / Creator: Gemma Tetlow
Date published: 2022
Building trust in a post-independence Scottish government’s commitments to sound economic policy and sustainable public finances requires strong, operationally independent institutions
Building a New Scotland: A stronger economy with independence
Author / Creator: Scottish Government
Media type: Report
Date published:
Scottish Government proposals for the economy of an independent Scotland.
The Independence of Scotland: Self-Government and the Shifting Politics of Union
Author / Creator: Michael Keating
Media type: Book
Date published: 2009
What this book brings out in an exceptionally lucid fashion, is that the Anglo-Scottish union derives much of its strength from its inherent flexibility. Keating encourages us to think about the extent to which its latest ‘crisis’ can be accommodated by this suppleness or whether constant flexing will result in a stress fracture
Scotland’s Fiscal Future
Author / Creator: Craig Dalzell
Media type: Policy Paper
Date published:
The quest for GDP and GDP Growth is not sustainable in a finite world. Metrics such as environmental impact, inequality and wellbeing are far more important and only by elevating them above the quest for “growth at all costs” can a truly fair and sustainable Scotland be created.