Devolution

Devolution

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Devolution

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Tax devolution & Wales: a primer

Presentation

Presentation given to the Welsh Assembly Finance Committee discussing the background to good tax design, tax devolution, and the need for a new fiscal framework (including adjustments to block grant funding) to accompany tax devolution.

15 September 2016

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Welsh budgetary trade–offs to 2019–20

Report
The challenges facing Welsh Government and Welsh councils when setting their budgets in the context of continued spending constraint and rising demand

14 September 2016

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Scotland's Fiscal Future (London event)

Event 23 March 2016 at 09:30 28 Bedford Square, London WC1B 3JS
After months of difficult negotiations, a new Fiscal Framework for Scotland to accompany its new tax and welfare powers has been agreed. In this event, David Bell(University of Stirling and the Centre on Constitutional Change), David Eiser (University of Stirling and the Centre on Constitutional Change) and David Phillips (Institute for Fiscal Studies) will examine the agreement, paying particular attention to one key part: the adjustments to Scotland's block grant to account for the devolved revenues and additional spending responsibilities the Scottish Government will soon have.
Event graphic

Scotland's Fiscal Future

Event 22 March 2016 at 10:00 <p>Holyrood Rd, Edinburgh EH8 8AS</p>
At this event in Edinburgh, David Phillips from IFS and colleagues from the University of Stirling examined the new fiscal framework, paying particular attention to the adjustments to Scotland's block grant.
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Adjusting Scotland’s block grant – the options on the table

Comment

The UK and Scottish Governments have so far failed to agree the new 'fiscal framework' that must accompany the transfer of tax and welfare powers recommended by the Smith Commission and set out in the Scotland Bill. Perhaps the biggest bone of contention is how to adjust Scotland’s block grant to reflect the associated transfer of tax revenues and welfare spending to the Scottish Government. With another 'deadline' for an agreement looming, this observation aims to analyse the proposals put forward by each government, including a recent 'compromise' put forward by the UK government.

23 February 2016

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How much is too much borrowing?

Comment

This week has seen various statements by public figures about borrowing and debt. George Osborne announced that the government will legislate to require the UK government to run a budget surplus ‘in normal times’. Meanwhile, the Scottish National Party have tabled an amendment to the Scotland Bill to open up the possibility of full fiscal autonomy for Scotland, arguing that – even if this meant running a deficit in Scotland – this would be possible because ‘the UK has been in deficit in 43 of the last 50 years’. So what level of borrowing can or should the UK or Scotland have in the longer-run?

11 June 2015