What would be so good about the arrangement? Not surprisingly, the economic evidence suggests that simply delegating decision making about how centrally allocated money is spent - as happens in the UK at the moment – does not improve the efficiency of government. However, the dynamics would be entirely different if Scotland were responsible for both raising and spending, say, 85 per cent of all taxes levied on the Scots, with only a small supplementary tax determined jointly by Scotland and rUK for funding defence and other joint functions.