EDITORIAL: TAX REFORM AND SIMPLIFICATION

D. R. Myddelton

Economic Affairs, 2003, vol. 23, issue 1, 2-6

Abstract: Major tax reform to simplify the UK tax system is possible. Merging income taxes, social security taxes and corporation tax into only a single flat‐rate of tax on all incomes would be a radical start. Avoiding taxes on income and expenditure which are ‘too high’ requires major reductions in government spending, mainly on the welfare state. Given the political will, over a period of years we really can hugely improve the UK tax system.

Date: 2003
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