Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Daniel Johnson (Edinburgh Southern) (Lab)

Committee members

*Ross Greer (West Scotland) (Green)

*Douglas Lumsden (North East Scotland) (Con)

*John Mason (Glasgow Shettleston) (SNP)

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

*Michelle Thomson (Falkirk East) (SNP)

The following also participated:

Professor Francis Breedon (Scottish Fiscal Commission)

David Eiser (Fraser of Allander Institute)

John Ireland (Scottish Fiscal Commission)

Dame Susan Rice (Scottish Fiscal Commission)

Professor Graeme Roy (University of Glasgow)

Professor Alasdair Smith (Scottish Fiscal Commission)

Clerk to the committee

Joanne McNaughton