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This profile was last updated on 5/23/10  and contains information from public web pages.

Arthur Midwinter

Wrong Arthur Midwinter?

Visiting Professor

Institute of Accounting Research at The University of Edinburgh

Employment History

  • Visiting Professor of Accountancy
    Edinburgh University
  • Finance Adviser To the Labour Group
  • Visiting Professor
    Institute of Accounting Research at Edinburgh University

Board Memberships and Affiliations

  • Adviser To the Scottish Parliament Finance Committee
7 Total References
Web References
IOG: Events: Devolving Britain: the impact on Anglo-Scottish relationships, 17 Nov 2006 [cached]
Arthur Midwinter is a Visiting Professor in the Institute of Public Sector Accounting Research at The University of Edinburgh.He is currently Budget Adviser to the Finance Committee of the Scottish Parliament, and has also advised the Local Government Committee.Midwinter was a member of the Scottish Local Government Staff Commission for 1994-1997, and has acted as a Consultant to several local authorities on finance, governance and Best Value Audit.
Arthur Midwinter, visiting ... [cached]
Arthur Midwinter, visiting professor of accountancy at Edinburgh University and an adviser to Labour in the Scottish Parliament, questioned the Scottish National Party administration's interpretation of figures showing public expenditure in Scotland against the amount raised in tax.
Midwinter, a former adviser to the Scottish Parliament finance committee, said the SNP had a history of 'accounting errors' when assessing the Gers figures.
He told Public Finance: 'There should be a health warning around these statistics because the SNP over the past ten years has made accounting errors when calculating Scotland's fiscal position.
Midwinter challenges Scots spending cuts forecasts | Public Finance [cached]
Midwinter challenges Scots spending cuts forecasts
Arthur Midwinter, a visiting professor at Edinburgh University and a finance adviser to the Parliament's Labour group, said there were no hard numbers in the public domain to validate the forecasts. He claimed figures were based on 'questionable assumptions'.
'The reality is no decisions have been made and the projections in the Pre-Budget Report are not fixed funding envelopes. Forecasts based on them are of little use to decision makers,' he stated in his submission to the independent panel, appointed by Scottish ministers to present public spending options.
The panel's recently published consultation paper said that under any reasonable assumptions, Scotland's departmental expenditure limit was likely to fall by £3bn - 3.6% per year - between 2010/11 and 2013/14.
But Midwinter argued that the forecasts were based on 'questionable assumptions regarding spending projects in the PBR, which roll forward the current cost of services' and are 'neither plans nor allocations'.
He adds: 'In my view, forecasts based on soft numbers in conditions of fiscal volatility and political uncertainty are at best "guesstimates", not analysis. They do not provide a reliable basis for a review of the Scottish budget.'
Midwinter said the projected figures were based on work last year by the Institute for Fiscal Studies.
He told Public Finance: 'We now have more accurate figures following the UK budget. On the basis of these figures, I would suggest that any cuts in Scotland would be closer to £1bn rather than £3bn.'
Midwinter said his calculation was based on the information available now but he acknowledged that 'the direction of change will depend on who wins the general election'.
In his submission, he challenged the Scottish Government's belief that it could take steps to 'grow' the economy.
He said: 'My own view is that the Scottish Government has neither the fiscal tools nor the devolved responsibility to stimulate economic growth.
Arthur Midwinter, a former ..., 17 June 2008 [cached]
Arthur Midwinter, a former adviser to Holyrood's finance committee, says he is ‘deeply disappointed' that the minister has signed off a budget manifesto for the election that was ‘clearly both under-costed and made promises that couldn't be delivered'.
Midwinter, who is visiting professor at the Institute of Public Sector Accounting Research at Edinburgh University, adds: ‘Since becoming finance minister, he's had to revise that position by reducing the spending commitments by more than £1bn.
‘I'm also disappointed with his performance in producing what I regard as the most regressive budget since devolution, with its combination of tax cuts and reduced charges mainly for people who can afford to pay these.'
CIPFA in Scotland - News, 18 Dec 2004 [cached]
Arthur Midwinter is a visiting professor at the Institute of Public Sector Accounting Research at the University of Edinburgh
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