FISCAL SUSTAINABILITY IN A MULTI-TIERED FRAMEWORK: SCOTLAND AND DEMOGRAPHIC CHANGE

Graeme Roy and David Ulph

National Institute Economic Review, 2025, vol. 272

Abstract: The design of subnational fiscal frameworks shapes how tax and spending choices affect fiscal sustainability. Using Scotland as a case, we show that its fiscal health depends crucially on how the UK Government manages its own sustainability. National and subnational fiscal sustainability are interconnected. Differences in factors like demographics and health between Scotland and the UK also influence fiscal outcomes. These dynamics must inform any debate on reforming the UK’s fiscal frameworks, especially if further devolution—including to English regions—is pursued.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cup:nierev:v:272:y:2025:i::p:_4

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