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I refer the member to the answer to question S4W-15445 on 17 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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I refer the member to the answer to question S4W-15445 on 17 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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The following answer was corrected on 25 June 2013

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The paper referred to in the question outlines the impacts of a policy equivalent to a 3 percentage point reduction in the main rate of corporation tax from 23 per cent.

The £384.7 million figure referred to in the question is an estimate of a direct static change in corporation tax revenues and does not take into account the indirect impacts of the policy such as the broadening of the tax base. As outlined in the paper, such dynamic effects are estimated to be significant, with the additional economic activity generated by the policy estimated to create 27,000 jobs and boost GDP by 1.4% after 20 years.

The impacts of a policy equivalent to a 3 percentage point reduction in the main rate of corporation tax from 23 per cent are set out in the paper referred to in the question on pages 3 and 11.

These findings must be seen in the context of Scotland’s stronger fiscal position than the UK as a whole, as outlined in Scotland’s Balance Sheet paper published earlier this year.

I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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I refer the member to the minutes of the meeting on 7 February 2013 of the Fiscal Commission Working Group. The minutes can be found at:

The Fiscal Commission is considering the principles of taxation not what should be taxed. As the Fiscal Commission Working Group has indicated, a paper will be published in due course.

It will be for all parties in Parliament to set out their plans for taxation in an independent Scotland ahead of the 2016 election.

I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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I refer the member to the answer to question S4W-15422 on 12 June 2013. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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