The Scottish Fiscal Commission: Some Key Issues

As the extent of devolution to Scotland of fiscal matters increases, so too does the requirement for objective, informed, transparent and independent analysis of and commentary on the Scottish Government's fiscal analysis and plans. The breadth, and quite possibly the depth, of this input will be required to expand as fiscal devolution continues. Some of this commentary should come from independent 'think tank' bodies, along the lines of the Institute for Fiscal Studies in the UK. The further development of bodies of this type in Scotland is to be encouraged. However, some of the input should come from a more official body, established by, but necessarily at a lengthy arm's length from, the Scottish Government, namely the new, proposed Scottish Fiscal Commission.