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Tables of Contents for Finance Devolution
Chapter/Section Title
Page #
Page Count
Foreword
1. Introduction
1
2. Financing Devolution: the background
4
Introduction
4
1
Devolution in Northern Ireland
5
1
Blueprints for Devolution
6
5
Conclusion
11
2
3. Powers of the Assembly
13
9
Introduction
13
1
Service provision and the Assemblies
13
3
The Assembly as regulator
16
2
Conclusions
18
1
4. The Barnett Formula
19
12
Introduction
19
1
Historical background
20
1
The Barnett Formula in practice
21
4
Formula bypass
25
2
The political economy of the block grant
27
2
Conclusion
29
2
5. Tax finance
31
12
Introduction
31
1
Assigning tax revenues to the Assembly
31
1
Tax assignment in Germany
32
2
Equalisation in the UK
34
2
Tax variation powers
36
5
Conclusion
41
2
6. Grant finance
43
13
Introduction
43
2
The standard spending assessment approach for local authorities in England and Wales
45
2
The grant-aided expenditure system for local authorities in Scotland
47
1
The 1979 Treasury survey
48
1
Two conclusions from the three needs assessment exercises
49
2
Grants and tax rates
51
1
Who should make the needs assessments?
51
2
How often should needs assessments be revised?
53
1
Transitional arrangements
54
1
Conclusions
55
1
7. Loan finance
56
9
Introduction
56
1
The borrowing powers of local authorities
56
2
Government borrowing, macroeconomic policy and the Maastricht treaty
58
2
The Private Finance Initiative
60
1
Assembly borrowing on its own account
61
2
Transitional arrangements
63
1
Conclusion
63
2
8. Summary and review
65
5
Bibliography
70
1
Appendix 1: The development of administrative/executive devolution in the UK (1707-1970)
71
3
Appendix 2: The Barnett Formula
74