Head of Research at the ASI, Ben Southwood, took part in an interview on Good Morning Scotland where he discussed the proposal to change the corporation tax system to a sales tax system.

If we want to get more tax from these companies then we should change the rules. In general moral suasion is a  bad way of doing a tax system. We benefit from this tax system in certain cases, and we lose out from it in other cases. Now if we'd like to change that, it will come with certain costs and certain benefits.

Listen to the full interview here. (starts 01:25:45)