'I welcome and commend this detailed analysis of the government's spending and revenue flows in Scotland. The findings, which are based on a sound methodological framework, should be studied closely by everyone with an interest in the vital issue of Scotland's constitutional future.
'The figures speak for themselves. In 1994-95, the Government spent over £30bn in Scotland, the equivalent of £5,900 for every man woman and child in the country; the estimated revenues to government from Scottish households and companies were £22bn. The resultant fiscal deficit was 14% of Scottish GDP.
'Aggregate spending per head is no less than 17% above the United Kingdom average. This means that the level of Government expenditure in Scotland is over £4bn higher than if it were based solely on Scotland's share of the UK population.