Scotland's tax system is not fit for the future and needs to be completely redesigned, according to a new report from a think tank.
Reform Scotland argues tax revenues will need to increase in the next few years to meet ongoing pressures driven by population ageing and to fund the up-front investment needed to mitigate climate change.
A report said the scale of revenues required means that the "traditional tweaks" - such as to income tax or national insurance - will not be sufficient.
