Archive for March, 2016

Does Nicola Sturgeon’s refusal to increase the Additional Rate to 50p unless it is increased in the rest of the UK undermine the case for tax devolution?

Does Nicola Sturgeon’s refusal to increase the Additional Rate to 50p unless it is increased in the rest of the UK undermine the case for tax devolution?

Nicola Sturgeon recently let her opposition to an increased top rate of income tax to 50p be known, arguing that such a move would be desirable only were it implemented across the whole of the United Kingdom. Here, David Eiser weighs up the political and economic case for increasing the rate, and asks whether that this stance is inconsistent with her advocacy of more powers for Scotland in the form of either independence or greater devolution.

A Brexit could make it easier for Scotland to join the EU as an independent state

A Brexit could make it easier for Scotland to join the EU as an independent state

One of the key issues in the 2014 referendum on Scottish independence was the question of how an independent Scotland could join the EU and whether it would retain the same membership terms as the UK. Merijn Chamon and Guillaume Van der Loo revisit the issue in light of the UK’s upcoming referendum on EU membership. They argue that if the UK were to leave the EU, it could simplify the process for Scotland to retain its membership should the country opt to become independent.

Scottish devolution will now have a bigger fiscal dimension

Scottish devolution will now have a bigger fiscal dimension

A deal has finally been struck on the fiscal framework for the Scotland Bill. Holyrood will now be supported by a mixture of shared UK resources and its own tax revenue, levied in Scotland, but supplemented by UK resources as well. Here, Jim Gallagher reviews the compromise and the negotiations leading up to it.