Scottish independence reports: Tax

• Taxing an Independent Scotland (Institute for Fiscal Studies) (29 October, 2013) - The institute said Scottish independence would provide an opportunity to design a tax system which reflects the preferences of its voters, such as less unequal income distribution, but warned fiscal pressures may require tax rises.

• Fiscal Commission Working Group: Principles for a Modern and Efficient Tax System in an Independent Scotland (Scottish government) (4th November 2013) - The Scottish government fiscal commission working group said independence provided an opportunity to design a tax system, phased in over time, to grow the economy and tackle inequality.

• Building security and creating opportunity: Economic policy choices in an independent Scotland (Scottish government) (19 November 2013) - The Scottish government said cutting corporation tax in an independent Scotland would lead to a "jobs boom".