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Scotland's Fiscal Framework does not satisfy Smith's 'Taxpayer fairness' principle

A new report published by the Institute for Fiscal Studies (IFS) and funded by the Foundation finds that the agreement on how to adjust the Scottish Government's block grant in response to greater devolution satisfies the Smith Commission's principle that there should be 'no detriment [simply] from the decision to devolve' a power, but it does not satisfy the Commission's 'taxpayer fairness' principle, which the UK governme