"What GERS still shows is the improbable likelihood that the Scotland is disproportionately responsible for the UK deficit when it is very clear that many decisions for which Scotland is asked to contribute would not be paid by Scotland as a whole if it had the choice."  Professor Richard Murphy.
http://www.taxresearch.org.uk/Blog/2017/08/23/gers-2017-why-it-remains-irrelevant-to-scottish-decision-making/