Careful What you Wish for? Risk and Reward with Scottish Tax Devolution

September 2022 marks twenty-five years since the referendum on creation of Scottish Parliament. From early days devolution, debates over Holyrood's tax powers have been a recurring theme. Recent reforms to Parliament's driven by National Party and Conservatives, an indirect coming together arguments from two unlikely political allies. Both have, however, embraced for greater autonomy fiscal responsibility within devolution. This article reflects upon experience enhanced devolution in Scotland through lens three competing ‘logics’ namely: logic ‘accumulating competencies’; ‘delivering responsibility’; ‘capacity pursue distinct policies’.