Author Archives: David Eiser

Scottish Labour’s tax proposals: distributional consequences

In the first of a series of analyses of the Scottish parties’ manifesto proposals from the University of Stirling and Centre on Constitutional Change, David Bell and David Eiser consider the Labour proposals for income tax announced earlier this week. … Continue reading

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BUDGET 2015: A Scottish alternative to austerity?

We knew a lot of the context before John Swinney stood up to deliver his Draft Budget on Wednesday. The Scottish Government’s grant from Westminster for day-to-day spending would be 1 per cent smaller in 2016/17 as it was 2015/16. … Continue reading

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Spending Review: quick summary

In headline terms, the Spending Review looks little different from the public finance forecasts in the summer budget.  The Government will achieve a fiscal surplus by the end of this parliament (the first time that this has been achieved since … Continue reading

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Challenging the government’s policies on inequality and poverty

Earlier this year Naomi Eisenstadt was appointed as the Scottish Government’s Adviser on Poverty and Inequality. It’s easy to be cynical about such appointments – will they really make a difference, or will they be used simply to publicly validate … Continue reading

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Is the SNP the anti-austerity party?

In a speech in February, Nicola Sturgeon suggested she was in favour of a policy to increase departmental spending by 0.5% per year in real terms during the next Parliament. By making the case for a 0.5% real terms increase … Continue reading

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How will the general election result and new tax powers affect the Scottish budget?

With all the recent discussion about the Smith Commission and devolved taxation, it’s perhaps easy to forget that the block grant from Westminster will continue to account for the major part of the Scottish budget for the next few years … Continue reading

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How different has Scotland’s recession and recovery been from the UK’s?

Compared to the recessions of the 1970s, 80s and 90s, the recent crisis in the UK has been characterised by several distinguishing features: The fall in output has been more prolonged; the level of GDP did not recover its pre-recession … Continue reading

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Scotland’s 1%

There has been a lot of recent media attention on the top 1% of income earners. But what are the characteristics of Scotland’s top 1%? The latest good data we have on incomes is for 2009/10 (the data is from … Continue reading

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The Scottish Budget under the Smith Proposals

David Bell and David Eiser The Smith Commission proposals seek to increase the powers of the Scottish Parliament and to secure a corresponding increase in the Parliament’s accountability and responsibility for the effects of its decisions and their resulting benefits … Continue reading

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Submission to Smith Commission

Our submission to the Smith Commission is available here: Smith submission Final Desire to increase the tax and spending powers of the Scottish Parliament is often driven by an aim to improve the accountability of the parliament to the electorate. The … Continue reading

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