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Brian Gilbert, of Susquehanna University, completed his project, "Local Government Finance: A Comparative Analysis of Tax Structures in Europe," along with his MSP, David Whitton. Brian compared England, Scandinavia, Germany, Austria, Belgium, Spain, France, Italy, Greece, Portugal, Iceland, and, of course, Scotland! From his extensive research, Brian concluded several recommendations for how Scotland can address tax issues. According to David Whitton, Brian "was an excellent intern and did a really good job."