Today at First Minister's Questions, Graham Simpson MSP questioned John Swinney about Scotland's high tax rate. He referenced the Hunter Foundation report Lessons from Singapore for Scotland's Economy which was published last week.
The report highlights how Scotland continues to "punish" the entrepreneurial community with a top tax rate of 48% compared to just 24% in Singapore.
Graham Simpson MSP said: "John Swinney doesn't seem to grasp the benefits of a low tax, pro-enterprise economy. Hammering wealth creators helps no one."