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As set out in Further devolution beyond the Smith Commission, the Scottish Government believes that full responsibility for capital gains tax could be used to create targeted tax incentives to boost entrepreneurship to redress Scotland’s lower rates of entrepreneurship and business start-up. Specific policy proposals will depend on the powers that are devolved to the Scottish Parliament and the choices of future Scottish Governments. Appropriate economic, revenue and impact assessments will be undertaken in developing those policy specifics.

I refer the member to the answer to question S4W-26220 on 7 July 2015. All answers to written parliamentary questions are available on the Parliament's website, the search facility for which can be found at:

http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

The Scottish Government fully recognises the importance of fair work and understands that for both employees and employers, flexible working is an important part of this.

In line with this we have established the independent Fair Work Convention which will promote key fair work principals – including flexible and innovative working practices.

The Fair Work Convention will provide independent advice to the Scottish Government on matters including progressive workforce policies which improve productivity and innovation, greater workplace democracy, employee voice and commitment and an increased focus on workplace equality issues across the private, public and third sectors.

I refer the member to the answer to question S4W-26220 on 7 July 2015. All answers to written parliamentary questions are available on the Parliament's website, the search facility for which can be found at:

http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

As set out in Further Devolution beyond the Smith Commission, the Scottish Government considers that full responsibility for corporation tax would allow the Scottish Government to tailor the tax system to reflect the specific competitive strengths and challenges in the Scottish economy. Specific policy proposals will depend on the powers that are devolved to the Scottish Parliament and the choices of future Scottish Governments. Appropriate economic, revenue and impact assessments will be undertaken in developing those policy specifics.

I refer the member to the answer to question S4W-26218 on 7 July 2015. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

The Scottish Government has repeatedly called on the UK Government to raise the minimum wage and is committed to increasing the pay of those on the lowest wages in the public sector. This commitment has included supporting the living wage in our public sector pay policy since 2011 - a decisive long term commitment to those on the lowest incomes.

I refer the member to the answer to question S4W-26220 on 7 July 2015. All answers to written parliamentary questions are available on the Parliament's website, the search facility for which can be found at:

http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

The Scottish Government would like to see a reduction in the burden of employer national insurance contributions particularly for small businesses. One way of introducing this is to make the employer’s allowance more generous or linked to companies paying the living wage. Any changes in employer national insurance contributions would be part of a cohesive package of measures to boost sustainable economic growth in Scotland. Appropriate economic assessment will be undertaken once the policy specifics can be set out following the devolution of these powers.

The Scottish Government believes that with responsibility for the minimum wage the Scottish Parliament could address low pay and in-work poverty and give employers and workers incentives to invest in skills, increasing productivity.