<title/> This article examines the impact of the Barnett formula on the Scottish public finances since devolution. Forecasts of a spending squeeze and budgetary constraint have not materialized and Scotland's share of the UK budget has remained stable. The real budgetary problem for the Scottish...

Parliamentarians’ interest in Scottish public expenditure has been rising since 1987, when the electoral results left the Conservatives vulnerable in Scotland. Southern English MPs described the Scottish Office budget as a ‘slush fund’, and argued that Scots were being ‘force-fed’ with...

The Scotland Bill's proposals to increase the tax powers of the Scottish Parliament are currently under scrutiny. Although the Calman Commission rejected full fiscal autonomy within the UK as a viable option under devolution, the Scottish Government is considering its inclusion in the...

Cash-releasing efficiency savings targets were doubled in Scotland by the SNP administration, but problems of transparency make it difficult for proper parliamentary scrutiny. There are problems of specifying costs, measuring baselines, and tracking reallocation of funding. Further, cuts in...

Devolution is seen to be a means for enhancing democratic control and accountability in the British political system (Scottish Office, 1997). Proponents of such change have presented it as offering the prospect of a more consensual, transparent and inclusive form of governance, in effect a...

The Scottish Concordat was presented as a new model of central--local relations, based on mutual respect and joint accountability. In practice, it delivered an uncosted package with inadequate measures of outcomes. The result is service reductions, job losses, and blurred accountability.

This article focuses on the Scottish Executive’s strategy and practice over local authority current expenditure since devolution. Since the introduction of the community charge in 1989, central government has provided more than 80% of local authority public expenditure in Scotland. The...