Fiscal Aspects of Constitutional Change

宪法变革的财政方面

基本信息

批准号：
ES/K007173/1
负责人：
David Bell
金额：
$ 45.18万
依托单位：
University of Stirling
依托单位国家：
英国
项目类别：
Fellowship
财政年份：
2013
资助国家：
英国
起止时间：
2013 至无数据
项目状态：
已结题

来源：
https://gtr.ukri.org/projects?ref=ES%2FK007173%2F1
关键词：
Fiscal Aspects Constitutional Change

项目摘要

This fellowship will produce original research on fiscal aspects of the constitutional change debate in the UK. It will encompass both taxes and spending. The tax side will principally involve a detailed microeconomic assessment, using tax-benefit microsimulation where possible, of the incidence, distribution, administrative arrangements and behavioural responses to the different possible configurations of taxes in Scotland following the independence referendum. These range along a fiscal powers spectrum from the new status quo (the Scotland Act 2012) to full independence. This work will be joint with IFS and possibly with NIESR. Other perspectives on tax powers will be gained from an international colloquium to be held in Scotland in September 2013. This will consider tax and other fiscal issues associated with the possible break-up of states. For example, will the existence of a new international border affect trade? Can joint markets, such as that for energy, continue after independence? The colloquium will also compare fiscal issues in the UK with those in other states under threat of break-up - e.g. Canada, Spain and Belgium. It will also draw evidence from countries where break up has occurred - e.g. Ireland. In relation to spending, the research will consider which parts of society gain from existing spending patterns, particularly Scotland's seemingly generous universal benefits. Thus, it will ask questions such as who benefits most from free personal care? Some voters will be concerned whether these benefits are the best way to use scarce resources. Others will be concerned whether existing patterns of spending can be maintained if Scotland becomes independent. Taxpayers will also be concerned whether they can be afforded. This work will also be joint with IFS and involve detailed analysis of the spending patterns in Scotland as set out in its annual budget. The applicant is the budget adviser to the Finance Committee of the Scottish Parliament. It will also involve comparisons with public spending patterns in other parts of the UK, since atitudes to constitutional change in RUK are somewhat coloured by perceptions of Scotland's seemingly generous spending allocation.The final piece of research will involve using data from a web-based survey to test whether individuals attitudes to risk and how they trade off the present against the future affects how their attitude to constitutional change. Those who dislike risk and are concerned that an independent Scotland would lead to higher taxes may vote against independence. Those who have little interest in the future may not be willing to engage with the debate, or be less concerned with the arguments as to whether Scotland's economic prospects be post-independence might be good or bad. These behavioural economics issues have not been addressed in the context of a state, like the UK, which may break up in the near future. This work will be joint with Liam Delaney, a young behavioural economist with a growing reputation in this field. Once the research results are produced, an equal amount of effort will go in to disseminating them in such a way as to maximise their impact.

该奖学金将对英国宪法变革辩论的财政方面进行原始研究。它将包括税收和支出。税收方面将主要涉及详细的微观经济评估，并在可能的情况下使用税收优惠微观仿真，在独立公投后，对苏格兰税收的不同可能配置的发生率，分配，行政安排和行为响应。这些范围沿着从新的现状（2012年苏格兰法案）到完全独立的财政大国范围。这项工作将与IFS以及可能与NIESR结合。关于税收权的其他观点将从2013年9月在苏格兰举行的国际座谈会获得。这将考虑与可能分解的税收和其他财政问题。例如，新国际边境的存在会影响贸易吗？独立之后，联合市场（例如能源）是否可以继续？该座谈会还将将英国的财政问题与其他州受到破产威胁的人进行比较 - 例如加拿大，西班牙和比利时。它还将从发生分手的国家中获取证据 - 例如爱尔兰。关于支出，研究将考虑社会的哪些部分从现有的支出模式中获得，尤其是苏格兰似乎慷慨的普遍收益。因此，它会问诸如谁从免费的个人护理中受益最大的问题？一些选民将担心这些收益是否是使用稀缺资源的最佳方法。其他人将担心如果苏格兰独立，是否可以保持现有的支出模式。纳税人还将担心他们是否可以得到。这项工作还将与IFS联合，并详细分析其年度预算中规定的苏格兰的支出模式。申请人是苏格兰议会财务委员会的预算顾问。它还将涉及与英国其他地区的公共支出模式进行比较，因为对Ruk的宪法变化的态度在某种程度上是对苏格兰看似慷慨的支出分配的看法的色彩。最终的研究将涉及基于网络的调查中的数据来测试个人态度的风险以及对未来的态度对现有的态度交易的态度对他们的态度变化，使他们的态度变化如何构成宪法的构造。那些不喜欢风险并担心独立苏格兰会导致更高税收的人可能会投票反对独立。那些未来对辩论的兴趣不大的人可能不愿意参与辩论，或者不太关心苏格兰的经济前景是在独立之后可能是好还是坏。这些行为经济学问题尚未在像英国这样的国家的背景下解决，后者可能会在不久的将来破裂。这项工作将与年轻的行为经济学家利亚姆·德莱尼（Liam Delaney）共同，在该领域的声誉日益增长。一旦产生了研究结果，将以同等的努力来传播它们，以最大程度地发挥其影响。