There is a debate going on in parliament right now on the devolution of powers to Scotland. According to the Guardian:
Sir Tony Baldry, a Conservative, says he hopes these plans will lead to “healthy competition” between London and Edinburgh to set the lowest rate of tax.
Carmichael (Secretary of State for Scotland) says that could be one of the consequences.
Giving the Scottish parliament power over taxation could have a “transformative effect”, he says.
Let's be clear: all competition is based on the notion that participants can fail. There is no way we can afford failed government, but that's what these fools want.
Second, the Scottish power over tax is only over a tiny range of rates. To suggest that this will be transformative is absurd: it will definitely muddy political waters and let each and every fool with a high horse of bigotry and right wing ideology to ride gallop forth but more than that this will achieve nothing, most especially for the people of Scotland.