The forgotten dimensions of local fiscal reform in Scotland

In this paper, we will argue that the Government's analysis of the distributive consequences of local fiscal reform is unduly narrow. A wider framework of analysis is needed, to examine local variations, and in particular we will identify two significant shifts, between rural and urban areas, and between tenants and owner-occupiers. We will argue that such analysis is illustrative rather than definitive, and precise measurement of these effect awaits further research.