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The Smith Commission has published proposals for further devolution of powers to Scotland and we now know what is to be devolved. The UK and Scottish Government now have the task of implementing the changes. The detail of how the taxes and welfare will be devolved will be crucial.
Outwith the political debate, a critical appraisal of the Smith Commission proposals can now be undertaken along with, more critically, the issues which remain unresolved. In particular - is it possible to implement a system that satisfies all the principles the Smith Commissions says it should? And how should the vexed issue of adjusting the block grant be solved?
This presentation was given in a special session at the CIPFA Scotland Public Finance Conference.
Authors
Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
Presentation details
- Publisher
- Institute for Fiscal Studies
Suggested citation
Phillips, D. (2015). 'The Smith Commission proposals: the unresolved issue of the “fiscal framework”' [Presentation]. London: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/smith-commission-proposals-unresolved-issue-fiscal-framework-0 (accessed: 26 April 2024).
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