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 for 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 decentralisation.
Original language | English |
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Pages (from-to) | 1380-1391 |
Number of pages | 27 |
Journal | Regional Studies |
Volume | 57 |
Issue number | 7 |
Early online date | 20 Sept 2022 |
DOIs | |
Publication status | Published - 2023 |
Keywords
- fiscal federalism
- tax autonomy
- devolution
- budget scrutiny