Scottish independence reports: Fiscal policy

• Analysis of the fiscal balance of an independent or fiscally autonomous Scotland (Centre for Public Policy For Regions, University of Glasgow) (December 2009) - The centre set out what it said were the many difficulties in working out the fiscal prospects of a more autonomous Scotland.

• Scottish independence: The fiscal context (Institute for Fiscal Studies) (19 November, 2012) - The institute said that, including a geographical share of oil and gas income, Scottish tax revenue would in recent years have been high enough to slightly more than offset the higher levels of public spending - but it warned an independent Scotland would face a bigger fiscal adjustment than the rest of the UK as oil and gas reserves fell.

• Country and Regional Analysis 2013 (UK government) - (21 November, 2013) The Treasury said average spending per head across the UK was £8,788, with the figure breaking down to £10,152 in Scotland, £8,529 in England, £10,876 in Northern Ireland and £9,709 in Wales.

• Scotland analysis: Macroeconomic and fiscal performance (UK government) (3 September 2013) - The UK government argued that Scottish independence could weaken economic integration and might see the end of business networks and trigger a "border effect", where the situation could vary between two countries despite there being no physical border.

• Fiscal Commission Working Group: Recommendations for a stabilisation fund and a savings fund for Scotland (Scottish government) (2 October 2013) - The Scottish government's fiscal commission working group set out proposals for two oil funds in the event of independence - one to cope with the volatility of prices and the other to fund long-term investments.

• Scottish independence: The Fiscal Context (Institute for Fiscal Studies) (4 November 2013) - The institute said independence would allow Scotland to plough its own fiscal furrow, but said income from the North Sea may not be sustainable in the long-run, given the volatile and diminishing nature of the sector.

• Fiscal Commission Working Group: Options for fiscal rules, providing international examples to inform the development of a Scottish Fiscal Commission. (Scottish government) (4 November 2013) - The Scottish government's fiscal commission working group said a system which guaranteed fiscal sustainability should be a key objective of an independent Scotland.

• Fiscal sustainability of an independent Scotland (Institute for Fiscal Studies) (18 November 2013) - The Institute for Fiscal Studies think tank said an independent Scotland would face a fiscal gap of of 1.9% of national income, compared to 0.8% for the UK, and would need to cut spending or increase taxes to be sustainable in the long term.

• Achieving Autonomy: What the independence referendum means for Scotland's fiscal future (All Party Parliamentary Taxation Group) (26 November 2013) - The group of Conservative, Labour and Liberal Democrat MPs said the rest of the UK would continue to dictate Scottish fiscal policy, even after independence.