Who benefits from whisky's success?
Scotland's whisky industry makes more than £5bn each year but most of its profits go to its non-Scots owners.
According to analysis by Biggar Economics consultancy, in work commissioned for BBC Scotland, the Scotch whisky industry spends about £500m on paying fewer than 11,000 direct employees.
BBC Scotland's economy and business editor Douglas Fraser speaks to key figures in the industry about the value of a tax levied on each bottle of Scotch whisky.
Backers of the idea believe the money generated could give Scotland a greater share in the industry's growing success.
It is reckoned a tax of £1 on the production of each bottle could boost Holyrood coffers by at least £1bn.
09 Jan 2013