Much has already been written about the devolved Scottish Parliament's Tartan Tax-varying powers (for example Blow et al. 1996, Darby et al. 2002, Heald and Geaughan 1996 and 1999, Heald et al. 1998, Heald and McLeod 2002, McGregor et al. 1997, Midwinter 2002, Muscatelli 2001, SPICe 2002). Much less has been written about other revenue raising options and it is the contention of this paper that the focus of attention on Tartan Tax-varying powers has been misplaced
