The land of Scotland and the common good: report

Section 25 - Land Taxation, Payments and Markets Footnotes

1. Scottish Affairs Committee 'Land Reform in Scotland: Interim Report' (House of Commons, 2014) para.2

2. Scottish Government 'Supporting Business, Promoting Growth' (2013)

3. Layfield Committee 'Local Government Finance' ( HMSO, 1976), pg 166

4. Mirrlees Chapter 16 pg 376

5. J Gallagher oral evidence SAC 4 March 2014 Q 749

6. R Callander & N MacKenzie 'The Management of Wild Red Deer in Scotland' Rural Forum, 1991)

7. Scottish Fire and Rescue Service Briefing

8. Mirrlees, J, Tax by Design: the Mirrlees Review, (Oxford University Press, 2011)

9. J Gallagher, written evidence to Scottish Affairs Committee Land Reform Inquiry (Op cit)

10. Mirrlees Review (2011), Chapter 16, p404

11. A Wightman 'A Land Value Tax for Scotland' (Scottish Green Party, 2010)

12. R Andelson 'Land Value Taxation Around the World' (Studies in Economic Reform and Social Justice, Blackwells, 2000)

13. R Lyons and A Wightman (2014) 'A Land Value Tax for Northern Ireland' (NICVA, in press)

14. The Land Tax and role of commissioners' www.parliament.uk

15. SPICe 'Land and Buildings Transaction Tax Briefing' (2013)

16. National Audit Office 'Tax Reliefs' (2013)

17. S Adam, Oral evidence to SAC 4 March 2014 Q797

18. SG Briefing

19. www.andywightman.com/?p=2172

20. D Miller et al, 2013. Future CAP: New Areas and Minimum Activity Analysis, James Hutton Institute

21. for example, Professor Paul Cheshire, SAC Oral Evidence 28 January 2014

22. Knight Frank Residential Research (2014).

23. Ibid

24. Savills 'Scottish Estate Benchmarking 2013 Survey' (2014)

25. Savills 'A Highland estate top of the wish list for international businessmen' (December 2013)

26. Scottish Affairs Committee (2014) Op cit

27. Highlands and Islands Enterprise written to Scottish Affairs Committee, quoted in oral evidence (January, 2014)

28. Ministerial response to written Parliamentary Question, 20th January 2014, S4W-19122