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<>The answer to S4W-20327 refers to a previously answered question S4W-20084 on 20 March 2014, which provided information on how different tax revenue streams could be affected by an increase in female participation rate in Scotland to match Sweden’s. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at: .

The information on the number of all parliamentary questions answered by Scottish Ministers since 2011, where the members were referred to the original answer is not held centrally. A parliamentary questions search can be performed by following the following link:

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As outlined in the Childcare and Labour Market Participation – Economic Analysis paper, the increase in the tax revenues by £700 million that could arise from matching Sweden’s female participation rate would be expected to come from a range of different tax revenue streams. Further detail is contained in the paper on pages 4-6.

I refer the member to the answer to question S4W-20502 on 24 April 2014. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

The Scottish Government estimates that the revenues from the specific taxes identified in the question would increase if Scotland’s female participation rate was to match Sweden’s. The total increase in all revenues would be expected to amount to £700 million in the long-term. Further detail is provided in the Childcare and Labour Market Participation – Economic Analysis paper which can be found at: .

As outlined in the answer to question S4W-20501 on 24 April 2014, the £700 million is the estimated increase in revenues that could arise if Scotland matched Swedish female participation rate. All tax rates are held constant.

The £700 million figure referred to in the question is an output of the Scottish Government’s in-house modelling of the impacts of increased female participation. The Computable General Equilibrium model that was used for this modelling work was developed by the well-respected Fraser of Allander Institute at University of Strathclyde who are among the leading experts in this field of economic modelling.

The information on the component tax revenue streams that contribute to the £700 million is available in the Childcare and Labour Market Participation – Economic Analysis paper published in January 2014.

The Scottish Government modelled the impacts of increased female participation using a Computable General Equilibrium model of the Scottish economy. As outlined in the Childcare and Labour Market Participation – Economic Analysis paper, the increase in the tax revenues by £700 million that could arise from matching Sweden’s female participation rate would be expected to come from a range of different tax revenue streams. As highlighted in the paper, as individuals move into employment, or increase the hours they work, they would pay more tax through income tax and national insurance. In addition, as individuals’ incomes increase and their spending rises, receipts from indirect taxes such as VAT, fuel duty and excise duties would also be expected to rise.

I refer the member to the answers to questions S4W-20326 on 28 March 2014 and S4W-19732 on 28 February 2014, which detailed the Fiscal Commission Working Groups assessment of the key currency options for an independent Scotland.

The full published report and technical annex can be found via:

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All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

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