Fiscal devolution and the accountability gap: budget scrutiny following tax devolution to Scotland
研究了苏格兰税收权力下放后预算审查机制的变化，发现尽管有所改进但进展有限，并提出了改善财政分权问责制的分析框架。
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.