Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Michael Marra (North East Scotland) (Lab)

Committee members

*Patrick Harvie (Glasgow) (Green)

*Craig Hoy (South Scotland) (Con)

*John Mason (Glasgow Shettleston) (Ind)

*Liz Smith (Mid Scotland and Fife) (Con)

*Michelle Thomson (Falkirk East) (SNP)

The following also participated:

Professor David Bell (University of Stirling)

Stephen Boyle (Auditor General for Scotland)

Michael Clancy (Law Society of Scotland)

Meghan Gallacher (Central Scotland) (Con)

Mark Griffin (Central Scotland) (Lab)

Professor David Heald (University of Glasgow)

Ivan McKee (Minister for Public Finance)

Lindsay Scott (Chartered Institute of Taxation )

Dr João Sousa (Fraser of Allander Institute)