Fiscal devolution and the accountability gap: budget scrutiny following tax devolution to Scotland

McIntyre, S., Mitchell, J. and Roy, G. (2023) Fiscal devolution and the accountability gap: budget scrutiny following tax devolution to Scotland. Regional Studies, 57(7), pp. 1380-1391. (doi: 10.1080/00343404.2022.2112166)

Abstract

Financing regional government involves trade-offs between own-source taxes and grants. Improved accountability has been an argument behind calls for greater tax devolution, but this argument relies upon effective scrutiny mechanisms existing or being developed. This paper explores such issues through the lens of recent tax devolution to Scotland. Drawing on insights from senior stakeholders, we assess how scrutiny has changed in the aftermath of new powers. We conclude that, despite some improvements, progress has been limited. We develop an analytical framework to understand why, drawing out lessons for improving accountability with fiscal decentralization.

• 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: Regional Studies
• Publisher: Taylor & Francis
• ISSN: 0034-3404
• ISSN (Online): 1360-0591
• Published Online: 20 September 2022
• Copyright Holders: Copyright © 2022 The Authors
• First Published: First published in Regional Studies 57(7):1380-1391
• Publisher Policy: Reproduced under a Creative Commons license