Convener

*Bruce Crawford (Stirling) (SNP)

Deputy convener

*Adam Tomkins (Glasgow) (Con)

Committee members

*Tom Arthur (Renfrewshire South) (SNP)

*Neil Bibby (West Scotland) (Lab)

*Alexander Burnett (Aberdeenshire West) (Con)

*Willie Coffey (Kilmarnock and Irvine Valley) (SNP)

*Angela Constance (Almond Valley) (SNP)

*Murdo Fraser (Mid Scotland and Fife) (Con)

*Emma Harper (South Scotland) (SNP)

*Patrick Harvie (Glasgow) (Green)

*James Kelly (Glasgow) (Lab)

Committee substitutes

George Adam (Paisley) (SNP)

John Finnie (Highlands and Islands) (Green)

Jamie Halcro Johnston (Highlands and Islands) (Con)

Elaine Smith (Central Scotland) (Lab)

The following also participated:

Charlotte Barbour (Institute of Chartered Accountants of Scotland)

John Cullinane (Chartered Institute of Taxation)

Kate Forbes (Minister for Public Finance and Digital Economy)

John Ireland (Scottish Fiscal Commission)

Scott Mackay (Scottish Government)

Dr Paul Mathews (Office for Budget Responsibility)

Professor Graeme Roy (Fraser of Allander Institute)

Mark Taylor (Audit Scotland)

Clerk to the committee

James Johnston