In June 2014 Dunleavy examined how costly it would be to set up an independent Scottish state in the report "Transitioning to a New Scottish State" written with Sean Kippin and Joel Suss and commissioned by "The Sunday Post". Both the Yes and No camps in the independence debate claimed the report to differing extents validated their own arguments and figures. Dunleavy has since declared publicly that the Scottish Treasury "badly misrepresents" his research.