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Fiscal Challenges and Opportunities for an Independent Scotland

Rowena Crawford and Gemma Tetlow
Journal article | National Institute Economic Review

This paper looks at some of the key fiscal questions related to Scottish independence, drawing on detailed analysis of household survey data, official data on public spending and revenues, and using a model of the UK and Scotland's public finances over the next half a century. We examine how and why public spending on, and revenues raised from, Scotland differ from the average across the UK, and how Scotland's fiscal position might be expected to evolve over the next 50 years under current policies.

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Journal article | Oxford Review of Economic Policy
This article considers the implications of independence for the design and functioning of Scotland’s tax system.
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The outlook for the public finances of an independent Scotland is a key battleground in the referendum debate. Why? Because ultimately it affects how much money individuals and families will have in their pockets, and the quality and quantity of public services they can enjoy in the years ahead.