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Lecca, P., McGregor, P., & Swales, K. (2017-01-04). Taxes and Spending. In Keating, M. (Ed.), A Wealthier, Fairer Scotland: The Political Economy of Constitutional Change. : Edinburgh University Press. Retrieved 1 Aug. 2021, from https://edinburgh.universitypressscholarship.com/view/10.3366/edinburgh/9781474416429.001.0001/upso-9781474416429-chapter-002.