This policy-orientated article grew out of research funded by the Scottish Socialist Party. The idea of a Scottish Service Tax has been adopted as a key component of their social and economic strategy. Based in wider debates on land reform and land value taxation, the discussion on the tax was the first independent debate in the Scottish Parliament. The article derives from a submission to the Scottish Executive's local government committee on finance.
Get full access to this article
View all access options for this article.
References
1.
Accounts Commission for Scotland (2000) Benefits, Finance and Housing 1998/99. Edinburgh.
2.
CIPFA Scottish Branch (1999) Rating Review: Estimates of Income and Expenditure 1999-2000. Edinburgh: CIPFA.
3.
COSLA, Scottish Executive Committee (2000) It Pays to Pay: Improving Council Tax Collection in Scotland. Edinburgh: COSLA.
4.
Danson, M., Deakins, D, Whittam, G. and Fairley, J. (2000) Inquiry into Local Economic Development: A Map of Economic Development Support Across Scotland, Enterprise and Lifelong Learning Committee, Scottish Parliament.
5.
Danson, M. and Gilmore, K. (2001) ‘Devolution and its Ramifications for the Scottish Economy’, in Scottish Parliament, editor A Lythe, Aldershot: Ashgate.
6.
Haynes, K., Maas, G., Stough, R. and Riggle, J. (1997) ‘Regional governance and economic development: lessons from federal states.’ In Danson, M., Hill, S. and Lloyd, G. (eds.). Regional Governance and Economic Development. European Research in Regional Science 7, London: Pion, 68–84.
7.
Heald, D. and Geaughan, N. (1999) ‘The fiscal arrangements for devolution.’ In McCarthy, J. and Newlands, D. (eds.) Governing Scotland: Problems and Prospects. Aldershot: Ashgate, 49–67.
IFS (2000) Fiscal Reforms Since May 1997, Briefing Note No. 14, London.
10.
Jackson, T (1999) ‘Tax varying powers: the watchdog that will not bark’. In McCarthy, J. and Newlands, D. (eds.) Governing Scotland: Problems and Prospects. Aldershot: Ashgate, 69–85.
11.
Kellermann, K. and Schmidt, H. (1997) ’Regional growth and convergence in a tax-sharing system.’ In Danson, M., Hill, S. and Lloyd, G. (eds.). Regional Governance and Economic Development. European Research in Regional Science7, London: Pion, 210–228.
12.
King, D. (1984) Fiscal Tiers: The Economics of Multi Level Government. London: George Allen and Unwin.
13.
Land Reform Policy Group (1998) Identifying the Problems and Identifying the Solutions, Scottish Office, Edinburgh.
14.
Land Reform Policy Group (19998) Recommendations for Action, Scottish Office, Edinburgh.
15.
Laramie, A. and Mair, D. (1997) ‘Macroeconomic effects of regional tax differentials: a post-Keynesian analysis.’ In Danson, M., Hill, S. and Lloyd, G. (eds.). Regional Governance and Economic Development. European Research in Regional Science 7, London: Pion, 173–186.
16.
Layfield (1976) Committee of Enquiry into Local Government Finance. HMSO [Cmnd 6453].
17.
McGregor, P., Stevens, J., Swales, K. and Yin, Y.P (1997) ‘Some simple macroeconomics of Scottish devolution’ In Danson, M., Hill, S. and Lloyd, G. (eds.). Regional Governance and Economic Development. European Research in Regional Science 7, London: Pion, 187–209.
18.
Mackay, R. (2001) ‘Regional Taxing and Spending—The Search for Balance’, Regional Studies, 35,563–575.
19.
McLean, I. (2001) ‘Scotland: Towards Quebec—or Slovakia?’, Regional Studies, 35, forthcoming.
20.
McNicoll, I. (1992) ‘A New Approach to Modelling the Scottish Economy’, Scottish Enterprise, mimeo.
21.
Midwinter A. (2002) ‘Territorial Resource Allocation in the uk: A Rejoiner on Needs Assessment’, Regional Studies, 36, 563–567.
22.
Morgan K. (2001) ‘The new territorial politics:rivalry and justice in post-devolution Britain, Regional Studies34, 343–48
23.
Musgrave, R. (1959) The Theory of Public Finance, New York: McGraw Hill.
24.
Newlands, D. (1997) ‘The economic powers and potential of a devolved Scottish parliament: lessons from economic theory and European experience’ In Danson, M., Hill, S. and Lloyd, G. (eds.). Regional Governance and Economic Development. European Research in Regional Science 7, London: Pion, 109–127.
25.
Newlands, D. (1999) ‘The economic impact of the Scottish Parliament: possibilities and constraints.’. In McCarthy, J. and Newlands, D. (eds.) Governing Scotland: Problems and Prospects. Aldershot: Ashgate, 11–24.
26.
Office of National Statistics (1998) Economic Trends.
27.
Office of National Statistics (2001) Labour Market Statistics, ons, January.
Sinclair, G. (1997) ‘Local government and a Scottish Parliament.’Scottish Affairs19, 14–21.
36.
Social Security, Department of (2000) Households Below Average Income 1994/5 to 1998/9, DSS.
37.
Social Security, Department of (2000) Income Related Benefits Estimates of Take-Up in 1998/99, DSS, 8/12/2000.
38.
SPICE (1999) adapted from Alternative to Domestic Rates, Green paper and quoted in Wilson, D and Game, C Local Government in the United Kingdom (2nd edition).
39.
Sweeney, P. (1998) The Celtic Tiger. Dublin: Oak Tree Press.
40.
Tansey, P. (1998) Ireland at Work. Dublin: Oak Tree Press.
41.
HM Treasury (1999) Public Expenditure Statistical Analyses 1999-2000.
42.
Wightman, A. (1999) Scotland: Land and Power. The Agenda for Land Reform. Edinburgh: Luath Press.
