Except
where they are web links, all documents are available electronically
as Adobe PDF files. These can be viewed with Adobe's
free PDF viewer. See also the Public
Testimony page for evidence given to official committees.
On transparency
On public
audit
On government accounting reform
- Executive Agencies within the Scotland Programme (1997) (view 232KB PDF)
- Views on Whole of Government Accounts (1998) (view 19KB PDF)
- Consolidation principles and practices for the UK government
sector (2000) (view 1.2MB PDF)
- The first steps to Resource-based Supply (2000) (view 2.8MB PDF)
- Accounting and Control in Executive Agencies and Executive
NDPBs in Scotland (2001) (view 620KB PDF)
- Stair Encyclopaedia chapter on UK and Scottish public
expenditure (2002) (view 387KB PDF)
- The global revolution in government accounting (2003) (view 61KB PDF)
- The implementation of Resource Accounting in UK central
government (2005) (view 187KB PDF)
- The implications of the delayed switch to IFRS (2008) (view 7MB PDF)
- Whole of government accounts developments in the UK:
conceptual, technical and implementation issues (2009) (view 217KB PDF)
On
capital charging for government assets
On the private financing
of public assets and infrastructure
- Privately financed capital in public services (1997) (view
269KB PDF)
- Accounting and accountability for infrastructure (1997) (view 3.4MB PDF)
- Accounting for the Private Finance Initiative (1997) (view 1.0MB PDF)
- Private financing of public infrastructure (1999) (view 1.9MB PDF)
- Value for money tests and accounting treatment in PFI schemes
(2003) (view 385KB PDF)
- The accounting treatment of PFI projects (2010) (view 1.61 MB PDF)
- Accounting for Public-Private Partnerships in a converging
world (2010) (view 255 KB
PDF)
On public expenditure
planning and fiscal transparency
On devolution and
territorial public expenditure
- Making Devolution Work (1976) (view
5.7MB PDF)
- Territorial Equity and Public Finances: Concepts and
Confusion (1980) (view
1.2MB PDF). This is an extract from the 1980 paper
published by the Centre for the Study of Public Policy in which
David Heald coined the name Barnett Formula
- Financing Devolution within the United Kingdom: A Study of
the Lessons from Failure (1980) (view 1.2MB PDF). Extracted from the book
by David Heald, this features the cover page and the contents
pages
- Territorial public expenditure in the United Kingdom (1994)
(view 3.6MB PDF)
- The tartan tax: devolved variation in income tax rates (1997)
(view 1.3MB PDF)
- Fiscal implications (1998) (view 625KB PDF)
- Fiscal opportunities (1998) (view 1.5MB PDF)
- Financial arrangements for UK devolution (1998) (view 4.3MB
PDF)
- The fiscal arrangements for devolution (1999) (view 2.4MB PDF
- Formula-controlled territorial public expenditure in the
United Kingdom (1999) (view 2.4MB PDF)
- Financing
UK Devolution in Practice (2001), also available in French (La
décentralisation dans certains pays non fédéraux : l'exemple du
Royaume-Uni) on the website of the Quebec Government's Commission sur le Déséquilibre Fiscal. The
printed version, published in March 2002 as Supporting Document 3
to the Commission's Report (2002), is available in English and French.
- David Heald presented a paper on 'Beyond Barnett? Funding
devolution', at a seminar organised by the Institute of Public
Policy Research in Edinburgh on 18 April 2002. A copy of the book
chapter (2002) subsequently published appears here.
- Stair Encyclopaedia chapter on UK and Scottish public
expenditure (2002) (view 387KB PDF)
- Fiscal autonomy under devolution: introduction to symposium
(2002) (view 246KB PDF)
- Funding the Northern Ireland Assembly: Assessing the Options
(2003). The Policy Research Brief appears here,
and the Report is available from the website of the Northern
Ireland Economic Council.
- Revenue-raising by UK devolved administrations in the context
of an expenditure-based financing system (view
515KB PDF)
- British Academy/Royal Society of Edinburgh Conference on ‘The
Union of the Crowns’, 6-7 November 2003, subsequently published as
‘Scotland’s
fiscal relationships with England and the United Kingdom’
(with Alasdair McLeod), in W.L. Miller (ed), Anglo-Scottish
Relations from 1900 to Devolution and Beyond, Proceedings of
the British Academy Vol. 128, Oxford, Oxford University Press,
2005, pp. 95-112
- Embeddedness of UK devolution finance within the public
expenditure system (2005) (view 174KB PDF)
- Evidence to the Calman Commission on Scottish
Devolution (2008) (view 70KB PDF)
- Evidence to the Holtham Commission on the funding of Wales
(2008) (view 174KB PDF)
- Evidence to the House of Lords' Committee on the Barnett
formula (2009) (view 4.75MB PDF)
- Evidence to the Holtham Commission on taxes and borrowing
powers (2009) (view 174KB
PDF)
On cross subsidy and
economic regulation
- Contrasting approaches to the problem of cross subsidy (1996)
(view 216KB PDF)
- Public policy towards cross subsidy (1997) (view 302KB PDF)
- Public enterprise developments: an international perspective
(1998) (view 1.06MB PDF)
On the
impact of research
- Using management research to influence
policymakers (2010) (view 148KB PDF)
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