Adjusting Scotland's Block Grant for new Tax and Welfare Powers: Assessing the Options

Preface This paper was supported by funding from the Nuffield Foundation. The Nuffield Foundation is an endowed charitable trust that aims to improve social well-being in the widest sense. It funds research and innovation in education and social policy and also works to build capacity in education, science and social science research. The Nuffield Foundation has funded this project, but the views expressed are those of the authors and not necessarily those of the Foundation. More information is available at www.nuffieldfoundation.org The paper was also supported by funding by the Economic and Social Research Council (ESRC) through the Centre for the Microeconomic Analysis of Public Policy at IFS (grant reference ES/H021221/1). The authors thank Paul Johnson for comments on a draft version of the report and numerous colleagues for helpful discussions on the issues in this paper. Any errors or omissions are the responsibility of the authors.