Paying the Piper: From a Taxing Lament to a Rewarding Jig

The parliament's recent priority has been determining how to spend this money, prompting Brian Monteith to pose and discuss fundamental questions about taxation and political accountability in Scotland. Does the current system in Scotland make national and local government accountable? Is there a moral case for lower taxes, and if there is, how can it be delivered? What is the moral case in a property-owning democracy for taking the public's money and can progressive taxation be justified to redistribute wealth? What taxes should therefore be available to the Scottish Parliament and what further powers might it require, if any, to deliver accountability - together with improved standards of living, especially for the poorest in society? What are the range and mix of taxes that would deliver such goals - including flat income taxes, local sales taxes and a host of alternatives? And this begs the question, is financial devolution within home rule enough or is full independence required? Monteith believes the devolution settlement can and must be improved upon and offers his own recipe that would reduce taxes and deliver greater accountability in local and national government.