Absolutely. The Scottish Government believes that all tax powers should be devolved to the Scottish Parliament so that fiscal decisions that affect the people of Scotland can be made in Scotland. The devolution of tax levers would enable us to tailor measures to fit Scottish needs and circumstances, as we build the path to economic recovery. Having all the powers would also enable us to deliver a comprehensive, progressive and competitive suite of tax policies. The more powers we can bring together coherently, the better.