Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*Michael Marra (North East Scotland) (Lab)

Committee members

*Ross Greer (West Scotland) (Green)

*Jamie Halcro Johnston (Highlands and Islands) (Con)

*John Mason (Glasgow Shettleston) (SNP)

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

*Michelle Thomson (Falkirk East) (SNP)

The following also participated:

Charlotte Barbour (Chartered Institute of Taxation)

John Ireland (Scottish Fiscal Commission)

David Phillips (Institute for Fiscal Studies)

Professor Mairi Spowage (Fraser of Allander Institute)

Mark Taylor (Audit Scotland)

Clerk to the committee

Joanne McNaughton