Reform Scotland, the think tank founded by banker Ben Thomson, has published a report calling for 11 reforms that would make Scotland "the world's easiest place to do business".

Mr Thomson steps down as chairman of his creation next week after seven years, leaving an agenda which he says would "create the healthy business environment which we require in order to pay for public services".

The report says air passenger duty should be scrapped as soon as control of it passes to Holyrood under the Scotland Bill, citing an Edinburgh Airport study which said it was costing the economy £200m.

It calls also for business rates to be devolved to local authorities; fuel duty and road tax to be replaced with pay-as-you-go road pricing; colleges to be made autonomous charities with the same status as universities, freed from government control; the functions of quangos to be transferred to local councils, government departments or independent bodies; more taxes to be devolved to Holyrood including corporation tax; a reform of the planning system to boost economic growth; a virtual voucher for childcare, with the 'money following the child'to meet the needs of working parents; government contractors to comply with the Prompt Payment Code to end late payments; a one-stop shop for government advice to business; and certified digital identification of angel investors to improve the efficiency of investment in small businesses.

Mr Thomson said: "Scotland is in a hugely advantageous position in that it is small enough to implement these policies quickly."