The Calman Commission review of Scottish devolution has published its long-awaited final report, which includes a call for Holyrood to take charge of half the income tax raised in Scotland.
Here is some of the main reaction to the body's findings:
SIR KENNETH CALMAN, CHAIRMAN, CALMAN COMMISSION
Our radical and innovative proposals to introduce a new Scottish rate of income tax will significantly strengthen the accountability of the Scottish Parliament and enable it to serve the people of Scotland better, with a union secure for the future.
GORDON BROWN, UK PRIME MINISTER
I agree that the way forward for Scotland is stronger devolution within a stronger union - 21st Century devolution for a 21st Century union delivering interdependence rather than independence.
Their proposals on finance are imaginative and bold - greater accountability for the Scottish Parliament within a well-defined UK framework.
DAVID THORBURN, CHAIRMAN, CBI SCOTLAND
On tax, the recommendations go further than the CBI will be able to support - the tax powers of the Scottish Parliament will be significantly increased and there will be no upper limit to the Scottish rate of income tax that may be charged.
The UK economy is currently in deep recession and this is not the right time to implement these changes.
MIKE RUSSELL, SCOTTISH CONSTITUTION MINISTER
Full fiscal autonomy has the great benefit of allowing the Scottish Parliament to make its decisions based on a range of taxation - not just income tax, which is a very blunt instrument.
At present, we have a pocket-money parliament. Under the Calman proposals, Scotland would have a Saturday job but the pay would be deducted from our pocket money.
IAIN GRAY, SCOTTISH LABOUR LEADER
I welcome Sir Kenneth's report as an exciting development in the devolution process. It is bold and progressive.
Ten years on, the Calman Commission has rigorously examined how we can make the Scottish Parliament more accountable.
GRAHAME SMITH, GENERAL SECRETARY, STUC
The proposals on income tax and a number of smaller taxes represent a major shift for Holyrood in terms of both fiscal power and financial accountability.
The STUC has also long argued for an extension of the Scottish Parliament's borrowing powers and is delighted to see this included in the proposals.
TAVISH SCOTT, SCOTTISH LIBERAL DEMOCRAT LEADER
Calman's recommendations take us towards a real home rule settlement.
Politicians should not be able to take easy spending decisions without the responsibility of accounting for this money - blaming Westminster should not be a get-out clause.
STEPHEN GLAISTER, RAC FOUNDATION
Whilst a number of road deaths might be prevented by reducing the alcohol limit, perhaps more still could be saved by better enforcement of the current limit and better education amongst motorists as to the dangers of drink-driving.
All politicians have a duty to make sure that changes to the laws of the highway are evidence-based and not introduced just because they can be.
ANNABEL GOLDIE, SCOTTISH CONSERVATIVE LEADER
This is a hugely significant and thorough piece of work. It is our duty to cement Scotland's place in the Union and to strengthen devolution.
I am delighted the report is unanimous and that there is broad agreement on its main principles across the parties and across the border.