"In summary, the Scottish Growth Commission report might not seem to say much on tax, and leaves the issue open for further debate. But what it does say embraces a great deal of right wing thinking and hints at Scotland partaking in tax competition, taxing business and wealth at low levels, and imposing most demand on the working people of the country. I would suggest that is not what Scotland expects. Further debate is very definitely required." - Professor Richard Murphy.
https://www.commonspace.scot/articles/12812/richard-murphy-tax-scottish-growth-commission-report