Fiscal devolution and the accountability gap: budget scrutiny following tax devolution to Scotland
نویسندگان
چکیده
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 relies upon effective scrutiny mechanisms existing or being developed. This paper explores such issues through the lens of recent devolution to Scotland. Drawing on insights from senior stakeholders, we assess how changed in aftermath new powers. We conclude that, despite some improvements, progress limited. develop analytical framework understand why, drawing out lessons improving with fiscal decentralization.
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ژورنال
عنوان ژورنال: Regional Studies
سال: 2022
ISSN: ['1360-0591', '0034-3404']
DOI: https://doi.org/10.1080/00343404.2022.2112166