Scottish Government

Footnotes

1. Cuthbert, J.R., Cuthbert, M.: "Open Letter to the Commission on Scottish Devolution: Technical Failings in the Calman Proposals on Income Tax": open letter sent to Commission on Scottish Devolution secretariat, 16th July 2009.
2. 'Long-term planning is threatened by report' - http://thescotsman.scotsman.com/opinion/Longterm-planning-is-threatened-by.5371689.jp
3. 'Calman panel member warns of 'disastrous' tax changes' - http://news.scotsman.com/latestnews/Calman-panel-member-warns-of.5386447.jp
4. The Scottish Government Response to the Recommendations of the Commission on Scottish Devolution (Recommendation 5.23, Page 26) October 2009.
5. Greenaway D., Gorg H., and Barry F., 2006, "Assessing the Case for a Differential Rate of Corporation Tax in Northern Ireland", Economic Research Institute of Northern Ireland, November 2006.
6. MacDonald R., and Hallwood P., 2006, "The Economic Case for Fiscal Autonomy", Policy Institute, Edinburgh.
7. Serving Scotland Better: Scotland and the United Kingdom in the 21 ^st Century - Pg 98
8. KPMG (2006) - Administrative Burdens - HMRC Measurement Project Report by Tax Area Part 7: Corporation Tax
9. CBI (2008), " UK Business Tax: A Compelling Case for Change", CBI, March 2008
10. OECD - Tax Administration in OECD Countries and Selected Non- OECD Countries
11. HMRC and HMT are currently consulting on such issues.
12. http://policyinstitute.info/research-publications/economy/the-key-to-economic-success-in-scotland
13. Address to the British Bankers' Association Annual International Banking Conference 30 June 2009 http://www.fsa.gov.uk/pages/Library/Communication/Speeches/2009/0630_at.shtml
14. Government Economic Strategy, Scottish Government (2007)
15. For example, in 2007 there were 314 persons of pensionable age to 1,000 persons of working. This ratio is projected to increase to 399 by 2031. Source: General Register Office of Scotland ( GROS).
16. http://www.scotland.gov.uk/Topics/a-national-conversation/calcommscotgov