Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Fiscal devolution and the accountability gap: budget scrutiny following tax devolution to Scotland
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 to 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 decentralization.
Fiscal devolution and the accountability gap: budget scrutiny following tax devolution to Scotland
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 to 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 decentralization.
Fiscal devolution and the accountability gap: budget scrutiny following tax devolution to Scotland
McIntyre, Stuart (Autor:in) / Mitchell, James (Autor:in) / Roy, Graeme (Autor:in)
Regional Studies ; 57 ; 1380-1391
03.07.2023
12 pages
Aufsatz (Zeitschrift)
Elektronische Ressource
Unbekannt
fiscal federalism , tax autonomy , devolution , budget scrutiny , H71 , H72 , H77
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