No title (n.d.) Retrieved from [1] https://beta.gov.scot/publications/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/

No title (n.d.) Retrieved from [2] https://www.gov.scot/Publications/2018/09/9477/7

No title (n.d.) Retrieved from [3] http://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts/scotlands-economic-and-fiscal-forecasts-may-2018/

No title (n.d.) Retrieved from [4] http://www.fiscalcommission.scot/publications/forecast-evaluation-reports/forecast-evaluation-report-september-2018/

Finance and Constitution Committee report on Draft Budget 2018-19. (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/Reports/Report_on_Draft_Budget_2018-19.pdf

Finance and Constitution Committee. (2018). Official Report, 12 September 2018, Co;. 23. (n.d.) Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11663&mode=pdf

Adviser briefing paper , page 4. (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Roundtable_evidence.pdf

Written evidence from the AGS. (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Roundtable_evidence.pdf

Adviser briefing. (n.d.)

No title (n.d.) Retrieved from [1] http://www.fiscalcommission.scot/publications/forecast-evaluation-reports/forecast-evaluation-report-september-2018/ paragraph 15

Finance and Constitution Committee. (2018). Official Report, 12 September 2018, Col. 24. (n.d.) Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11663&mode=pdf

Finance and Constitution Committee. (2018) Official Report, 12 September 2018, Col. 37. (n.d.) Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11663&mode=pdf

No title (n.d.) Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11663&mode=pdf

No title (n.d.) Retrieved from [1] http://www.fiscalcommission.scot/publications/forecast-evaluation-reports/forecast-evaluation-report-september-2018/ paragraph 3.34

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 5.29

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 6.11

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 6.12

No title (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Roundtable_evidence.pdf Page 6

No title (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/Reports/Report_on_Draft_Budget_2018-19.pdf paragraph 63

No title (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Roundtable_evidence.pdf page 29

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 4.15

No title (n.d.) Retrieved from [1] http://www.fiscalcommission.scot/media/1314/scotlands-economic-and-fiscal-forecasts-may-2018-full-report.pdf paragraph 20

Roundtable evidence paper, page 17.. (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Roundtable_evidence.pdf

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/media/1314/scotlands-economic-and-fiscal-forecasts-may-2018-full-report.pdf paragraph 20

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 7.9

https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 7.11. (n.d.)

Insert footnote. (n.d.)

Finance and Constitution Committee, 27 September 2018, OR Col. 18. (n.d.)

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 4.17

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 4.26

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/02/scotlands-population-needs-migration-policy/documents/00531087-pdf/00531087-pdf/govscot:document/ page 4

Finance and Constitution Committee, 6 June 2018, OR Col. 23. (n.d.)

Finance and Constitution Committee, 6 June 2018, OR Col.24. (n.d.)

Finance and Constitution Committee, 26 September 2018, OR Col. 24. (n.d.)

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 4.24

Finance and Constitution Committee, 26 September 2018, OR Col. 31. (n.d.)

Finance and Constitution Committee, 26 September 2018, OR Col. 29. (n.d.)

No title (n.d.) Retrieved from [1] http://www.fiscalcommission.scot/media/1314/scotlands-economic-and-fiscal-forecasts-may-2018-full-report.pdf paragraph 10

Finance and Constitution Committee, 6 June 2018, OR Col. 17. (n.d.)

Finance and Constitution Committee, 3 October 2018, OR Col. 30. (n.d.)

Finance and Constitution Committee, 27 September 2018, OR Col XX. (n.d.)

[1] http://webarchive.nationalarchives.gov.uk/20151202171029/http://www.smith-commission.scot/wp-content/uploads/2014/11/The_Smith_Commission_Report-1.pdf paragraph 96(2). (n.d.)

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 7.86

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 7.87

Finance and Constitution Committee, 3 October 2018, OR Col. XX. (n.d.)

No title (n.d.) Retrieved from [1] https://beta.gov.scot/publications/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/ paragraph 6.33

No title (n.d.) Retrieved from ][1]https://beta.gov.scot/publications/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/ paragraph 6.34

No title (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Correspondence_-_Budget_18-19_-_180213_-_Response_to_Finance_Committee_R....pdf

http://www.scottish.parliament.uk/S5_Finance/General%20Documents/MTFS_Finance_Committee.pdf page 4. (n.d.)

Finance and Constitution Committee, 6 June 2018, Official Report Col. 3. (n.d.)

Finance and Constitution Committee, 6 June 2018, Official Report Col. 8. (n.d.)

Finance and Constitution Committee, 26 September 2018, OR Col. 9. (n.d.)

Finance and Constitution Committee, 6 June 2018, OR Col. 30. (n.d.)

Finance and Constitution Committee, 6 June 2018, OR Col. 21. (n.d.)

] Finance and Constitution Committee, 6 June 2018, OR Col. 30. (n.d.)

Finance and Constitution Committee, 6 June 2018, OR Col. 33. (n.d.)

No title (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/Reports/Report_on_Draft_Budget_2018-19.pdf paragraph 288

No title (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Roundtable_evidence.pdf page 28

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/media/1350/forecast-evaluation-report-september-2018-summary.pdf paragraph 23

] Finance and Constitution Committee, 12 September 2018, OR Col. 30. (n.d.)

Finance and Constitution Committee, 27 September 2018, OR Col. 10. (n.d.)

No title (n.d.) Retrieved from ] http://www.fiscalcommission.scot/publications/forecast-evaluation-reports/forecast-evaluation-report-september-2018/ paragraph 3.3

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/publications/forecast-evaluation-reports/forecast-evaluation-report-september-2018/ paragraph 3.29

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/publications/forecast-evaluation-reports/forecast-evaluation-report-september-2018/ paragraph 3.16

No title (n.d.) Retrieved from ] http://www.fiscalcommission.scot/media/1338/statement-of-data-needs-september-2018.pdf paragraph 3.3

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/publications/forecast-evaluation-reports/forecast-evaluation-report-september-2018/ paragraph 3.25

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/media/1338/statement-of-data-needs-september-2018.pdf paragraph 3.5

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/media/1338/statement-of-data-needs-september-2018.pdf paragraph 3.6

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/media/1314/scotlands-economic-and-fiscal-forecasts-may-2018-full-report.pdf paragraph 3.26

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/media/1314/scotlands-economic-and-fiscal-forecasts-may-2018-full-report.pdf paragraph 3.27

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/media/1314/scotlands-economic-and-fiscal-forecasts-may-2018-full-report.pdf page 106

No title (n.d.) Retrieved from http://www.parliament.scot/S5_Finance/General%20Documents/Cab_Sec_to_Fin_Comm_-_report_on_Draft_Budget_2018-19_-_20_Feb_18.pdf

No title (n.d.) Retrieved from https://www.gov.scot/Publications/2018/09/9477 paragraph 5.5

No title (n.d.) Retrieved from https://beta.gov.scot/binaries/content/documents/govscot/publications/publication/2018/05/scotlands-fiscal-outlook-scottish-governments-five-year-financial-strategy/documents/00535972-pdf/00535972-pdf/govscot:document/ paragraph 3.8

Finance and Constitution Committee, 3 October 2018, Official Report Col. 26. (n.d.)

Finance and Constitution Committee, 3 October 2018, OR Col. 28. (n.d.)

Letter from the Cabinet Secretary to the Convener, June 2018. (n.d.) Retrieved from http://www.scottish.parliament.uk/S5_Finance/General%20Documents/Cab_Sec_to_FinCom_Convenor_-_ADT_-_01_June_18.pdf

No title (n.d.) Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11589&mode=pdf 6June 2018 Col 45

No title (n.d.) Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11702&mode=pdf27 Sep 2018 Col 13

No title (n.d.) Retrieved from http://www.parliament.scot/S5_Finance/General%20Documents/ADT_-_HI_notification_-_CSFEFW_letter_to_FCC_-_02_Oct_2018.pdf

] 3 October 2018 Col 35 http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11715&mode=pdf. (n.d.)

[1]https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/703083/2018_Annual_Report_on_Scotland_Acts_2012_and_2016_web_accessible.pdf. (n.d.)

No title (n.d.) Retrieved from http://www.fiscalcommission.scot/publications/occasional-papers/value-added-tax-vat-approach-to-forecast-september-2018/

No title (n.d.) Retrieved from http://www.legislation.gov.uk/sdsi/2018/9780111039007

No title (n.d.) Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11702&mode=pdf 27 September Col 11

No title (n.d.) Retrieved from ] http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11702&mode=pdf 27 September Col 11