the UK. The Royal Mint, which issues the coinage circulated over the whole of the UK, has been based at a single site in Llantrisant, Rhondda Cynon Taf since 1980, having progressively transferred operations from their Tower Hill, London site from 1968. Taxation and public spending The Welsh Government established Independent Commission on Funding and Finance for Wales (the Holtham Commission) which looked at funding devolved public services in Wales, and possible alternative mechanisms. In 2011, the Commission on Devolution in Wales (the Silk Commission) was set up to review the case for the devolution of fiscal powers. This led to the Wales Act 2014, which devolved a range of provisions to the National Assembly, including powers over taxation. Fiscal and economic policy are currently reserved matters determined at Westminster, however from 2018 increased tax and borrowing powers devolved. In April 2018 the Welsh Government became responsible for three taxes: stamp duty land tax (SDLT), landfill tax and income tax. This was the first time for Wales to raise its own taxes since 1283. Economic development According to the Welsh Government's economic development strategy, the role of the public sector in the economy is to help create a stable and favourable business environment, promote skills and innovation (through for example apprenticeships and Design Wales), address market failures and invest in economic infrastructure including transport and information technology. Public sector employment The public sector is also an important employer in Wales. In the year ending 30 June 2008, 386,000 people (28.8% of the Welsh workforce) were employed in the public sector, with the highest number (49,000) in Cardiff and the highest percentage of the local workforce (35.4%) in Swansea. Controversies in economic policy The decline in Welsh GDP per person (relative to the UK average) over recent years has prompted policy debate. There have been suggestions – for example, by Plaid Cymru – that Wales should attempt to emulate the Irish 'Celtic Tiger' model, particularly its low corporation tax rates, to stimulate investment and growth. However, economists such as Nicholas Crafts and John Bradley have argued that the low Irish corporation tax rate was only effective in the very specific demographic and historical circumstances of Ireland in the late 1980s and 1990s, and that such a policy in Wales' very different economic context would not only require political independence, but could be relatively ineffective and/or require difficult policy choices between higher