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"When the closure of the ILF was announced and disabled people in Scotland were asked about what they wanted to happen to Scotland's share of ILF money, they were adamant that it should not be devolved to local authorities," she says.
Corporation tax, paid by businesses, would not be devolved by any of the parties.
But it said tax should not be devolved unless block grants were raised.
In March, Mr Jones said control over income tax and corporation tax should not be devolved without a referendum.
First Minister Carwyn Jones has said powers to change income tax levels should not be devolved without a referendum.
Tax powers should not be devolved to Wales until the right statistical data is available to measure its economic performance, a leading academic has told BBC Wales.
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We will be doing some things differently to Britain as we have no Work Programme and will not be devolving the Social Fund or our rate rebate scheme to local authorities.
Power has not been devolved to the council, and the security forces and their local allies behave with heavy-handed unaccountability.
"Too often when you scratch the surface what you see is power not being devolved to schools, you see power move from the middle tier to the centre and schools scrabbling around to try and work out what they can and can't do and where they stand as regards accountability," he added.
Swinney replied: Well, I appreciate the point that you… I'm simply expressing it in a fashion that I think helps people to understand what will be the contrast of the tax position under our decisions compared to what would've prevailed had these tax powers not been devolved.
In most cases control over natural resources has not been devolved to the poor fishers or even the middle strata of communities due to elite capture of these resources.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com