The other is the Barnett Formula which annually alters the amount ceded to Scotland via block grant.

BBC: Line in the sand no more

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

Instead, the amount of power ceded by Whitehall would vary with each city's choice of how to structure its government.

ECONOMIST: City government