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Home Publications Fiscal Challenges and Opportunities for an Independent Scotland

Fiscal Challenges and Opportunities for an Independent Scotland

Rowena Crawford and Gemma Tetlow
Journal article | National Institute Economic Review

This paper looks at some of the key fiscal questions related to Scottish independence, drawing on detailed analysis of household survey data, official data on public spending and revenues, and using a model of the UK and Scotland's public finances over the next half a century. We examine how and why public spending on, and revenues raised from, Scotland differ from the average across the UK, and how Scotland's fiscal position might be expected to evolve over the next 50 years under current policies.