Reiterates difficulties for ScotGov in seeking to influence consumption of ‘bads’ through prices, when alcohol/tobacco duties cannot practicably be devolved.
Alternative policies are inevitably fairly blunt.
NB this is not a defence of proposal.
Difficult to know exactly where incidence of this tax would fall, but unlikely to be fully 'passed on to shoppers'.
& revenues wld at least support govt spending.
Unlike alcohol MUP – where higher prices are retained within retail supply chain & don't support public spending
Latest @Consumer_Scot energy affordability tracker examines how household finances and wellbeing affected by energy bills.
Energy affordability has improved for most HHs over past year, but a high proportion of households still face challenges.
https://t.co/VyKyfhXiPc
New @Consumer_Scot briefing with colleague Michael O’Brien looks at options for delivering energy bill support this winter.
Tl;dr – few practical options remain for delivering support this winter, and none ideal. But absence of perfect solution doesn't negate case for action.🧵
But the absence of a more effective approach to energy affordability does not negate the need to provide support this winter. The options available for delivering that support may not be ideal, but second best policy is preferable to inaction.
🚨NEW. Read my @NIESRreview paper with @DavidNFBell and @david_eiser on the devolved fiscal frameworks.
🦠 #COVID exposed weaknesses in the frameworks but ad-hoc changes and lots of money prevented a crisis.
🇪🇺🇬🇧 #Brexit potentially undermined underlying devo settlement.
⬇️⬇️
New paper with @david_eiser and @fiscalphillips in the @NIESRreview - "Stress testing the fiscal framework" - in which we argue that the emergency arrangements between @hmtreasury and the devolved governments were crucial in helping these governments meet the challenges posed