Yes like ROI, if Scotland were IN the EU while the rest of the UK were out then shed loads of businesses and the financial sector would relocate their HQ to Edinburgh to ensure easy access to EU markets in a pleasant, English speaking environment.
Europhiles could simply relocate to Scotland, selling their homes south of the border to those who prefer to remain in the UK but out of Europe.
I am frustrated that foks on this thread are still repeating the same old one liner mistruths that were bandied about in 2014. To set the record straight once again - All taxes raised in Scotland from Income Tax, VAT, Death duties Corporation Tax and Customs and go to the treasury at Westminster. Big Firms with retail branches in Scotland (think B&Q, M&S, Tesco) pay their taxes where their HQ is. i.e. in England although a 10% percentage of their profits have been accrued in Scotland. Also goods produced in Scotland (think Whisky, Gin, Fish, Scottish beef, Leather, etc. are taxed at the port of departure, mainly the channel ports and thereby this massive tax take is recorded as having come from England.
Under this regime the overall tax revenues credited in statistics as Scottish is hugely underestimated. Meanwhile on the Expenditure side, Scotland is deemed to be liable for 9.something% of all UK expenditure, even roads, railways etc which come nowhere near Scotland and infamously, the massive government spending on the London Olympics, while the UK treasury gave precisely ZERO to the Glasgow Commonwealth Games.
Now that the Scottish Parliament has been granted limited powers over Income Tax only (and has used these powers to reduce tax for those on lower incomes while raising them for the better off) it remains the fact that most Tax and Revenue raised in Scotland goes to Westminster.
I have loads more to say but duty calls, maybe back later.