In 2011 Reform Scotland published Devolution Plus. This report built on previous work we had done, including the Campaign for Fiscal Responsibility, and argued that the Scottish Parliament needed to be responsible for raising the money that it spends. The report outlined one way that this could be achieved, as well as arguing that greater welfare powers needed to be devolved to enable joined-up policy development.
The principle of being responsible for raising what you spend has since become known as Devo Plus and a policy Reform Scotland continues to argue in favour of.
