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The other is the Barnett Formula which annually alters the amount ceded to Scotland via block grant.
BBC: Line in the sand no more
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In at least a dozen states, however, the reverse is true: The states keep their revenue because they have independent death taxes not tied to the amount ceded under federal law.
FORBES: Estate Tax Fraud
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Instead, the amount of power ceded by Whitehall would vary with each city's choice of how to structure its government.
ECONOMIST: City government