Iain McMillan, Commission ChairI am delighted that Ruth Davidson has asked me to chair this new and independent commission.

After the Calman and Smith proposals on tax become available to the Scottish Parliament, Scotland will raise more than half of its devolved public spending compared to less than 10 per cent now. It will therefore be vital that the Scottish Government and Parliament get our future tax levels right in order to retain and attract entrepreneurial talent, build an entrepreneurial and wealthy Scotland while funding adequately our public services.

If tax is too high, it could lead to the destruction of Scotland’s economic proposition to ourselves and the outside world as an enterprising and rewarding economy. Too low, and the funding of our vital public services could be put at risk.

I am looking forward to working with my commission colleagues and l hope very much that our work will serve as a useful contribution to this important debate.

Sir Iain McMillan CBE, Commission Chairman

Huge new powers over taxation are coming to Holyrood and I want a clear plan for how those powers can be best used to encourage enterprise, fund public services and give taxpayers a fair break.

The Independent Commission for Competitive and Fair Taxation in Scotland brings together some of the best minds in Scottish public life to examine how we take forward these new tax powers.

It will be completely independent from the Conservative Party and they will have free rein to make recommendations as they wish. My only aim here is to ensure they have one ambitious goal – to find a way forward which helps to make Scotland the most dynamic place to work and live in Europe.

Ruth Davidson MSP, Scottish Conservative Leader