An "independent commission" has been convened by the Conservative Party to examine how to use Scotland's new tax powers to attract entrepreneurial talent.
Former CBI Scotland director Iain McMillan CBE, a former member of the Calman Commission on devolution, will head up a new Commission for Competitive and Fair Taxation in Scotland.
The commission will inform the Conservatives' 2016 Scottish election manifesto but Mr McMillan said it will be independent from the party and he has urged other parties to consider its future recommendations.
Party leader Ruth Davidson said she remains a "low-tax Conservative" and that she will analyse the commission's recommendations with "a critical eye".
The commission's remit does not extend to recommending the devolution of further tax and spending powers beyond those set out in the Smith Agreement, despite a pledge by the SNP and Labour that they would argue for further devolution beyond the Smith powers.
Mr McMillan said: "After the Calman and Smith proposals on tax become available to the Scottish Parliament, Scotland will raise over half of its devolved public spending compared to just under 10% now.
"So, it will be vital that the Scottish Government and Parliament get our future tax levels right in order to retain and attract entrepreneurial talent to build an entrepreneurial and wealthy Scotland while funding adequately our public services."
He added: "Not only is the commission independent of Ruth and the Conservative Party, but Ruth and Conservative Party are independent from us.
"It may be that other political parties will have regard for our work and adopt some of our ideas. I would like to see that."
Ms Davidson said: "I make no apology for being a low-tax Conservative.
"However, we are having more than just income tax being devolved to the Scottish Parliament.
"This commission will look at not only income tax, but land taxes, building taxes, environmental taxes, business taxes, the whole basket of changes that are coming to Scotland."
The Scottish Government launched a commission to examine alternatives to the council tax in November and the new commission launched today will also look at local government taxation.
Ms Davidson said: "There were some questions about why the Conservatives didn't choose to join the SNP in a cross-party look at how local government taxation could be changed.
"One reason is because I believe the people of this country deserve a choice.
"What the SNP were proposing is that at the next Scottish election it literally didn't matter who you voted for in Scotland from the main political parties, they would pick your pocket to the same degree no matter where you lived in the country.
"I think the electorate in this country deserves a choice. I have asked the commission to look at local government taxation along with the other taxes, and they will report on their recommendations which I hope very much that we will be able to adopt and we can give that choice to the people of Scotland."
Mr McMillan said the extent of the allocation of powers to the Scottish Parliament is not within his commission's remit.
"I have no doubt that this debate will carry on for some time, but we will be looking at the powers of the Scottish Parliament as they were devolved in 1998 and as they are progressively being devolved in 2012 Act and in the legislation that will likely come into force probably in 18 months to two year's time that will give effect to the Smith proposals," he said.
"We will not be going further than that."
The six-member commission will be completed by business journalist Bill Jamieson, former Scottish Enterprise chief executive Jack Perry CBE, ex-chairman of Barr Construction Tony Rush, economist Dr Andrew Lilico and tax expert Rhona Irving. They will be advised by public finance expert Professor Arthur Midwinter.
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