TY  - GEN
AU  - Nicol,Scherie
AU  - Dewar,Jim
TI  - Corporation tax: financial scrutiny unit briefing
T2  - SPICe Briefing
PY  - 2011///
CY  - Edinburgh
PB  - Scottish Parliament
KW  - Scotland
KW  - 1999-
N1  - Advanced
N2  - Whilst currently the Scottish Government cannot vary corporation tax, they have asked to be given these powers through the Scotland Bill. This briefing examines the reasons for collecting corporation tax, and the potential advantages and disadvantages of such powers being devolved
UR  - https://www.scottish.parliament.uk/business/research/briefings-11/SB11-67.pdf
ER  -