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Home Publications Fiscal Challenges and Opportunities for an Independent Scotland

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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The future of the welfare state, and particularly of the NHS, has taken centre stage in the Scottish independence debate in recent days. Given the political rhetoric, there is a clear need for some impartial analysis. In this observation we try to set out some of the facts on both recent changes in ...
External publication
David Phillips discusses IFS research on how welfare policy might be funded in an independence scenario, drawing our attention to potential funding challenges.
Journal article | Oxford Review of Economic Policy
This article considers the implications of independence for the design and functioning of Scotland’s tax system.