Careful what you wish for? Risk and reward tax with Scottish tax devolution

Mcintyre, S., Mitchell, J. and Roy, G. (2022) Careful what you wish for? Risk and reward tax with Scottish tax devolution. Political Quarterly, 93(3), pp. 392-400. (doi: 10.1111/1467-923X.13174)

Abstract

September 2022 marks twenty-five years since the referendum on the creation of the Scottish Parliament. From the early days of devolution, debates over Holyrood's tax powers have been a recurring theme. Recent reforms to the Parliament's tax powers have been driven by the Scottish National Party and the Scottish Conservatives, an indirect coming together of arguments from two unlikely political allies. Both have, however, embraced arguments for greater autonomy and fiscal responsibility within Scottish devolution. This article reflects upon the experience of enhanced tax devolution in Scotland through the lens of three competing ‘logics’ of devolution, namely: a logic of ‘accumulating competencies’; ‘delivering fiscal responsibility’; and ‘capacity to pursue distinct policies’.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Roy, Professor Graeme
• Authors: Mcintyre, S., Mitchell, J., and Roy, G.
• College/School: College of Social Sciences > Adam Smith Business School > Economics
• Journal Name: Political Quarterly
• Publisher: Wiley
• ISSN: 0032-3179
• ISSN (Online): 1467-923X
• Published Online: 20 July 2022
• Copyright Holders: Copyright © 2022 The Authors
• First Published: First published in Political Quarterly 93(3): 392-400
• Publisher Policy: Reproduced under a Creative Commons licence