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And Finally …

Andrew Flint takes a sideways look at the month's tax news
Can you start a revolution by giving a tax break? History is littered with examples of how to start one by imposing a tax — any fool can do that. But whoever heard of a tax break sending them out on the streets with riotous intent?
In order to address this question (as I used to write in my college essays1) we must distinguish between different types of tax break.
First there is the straightforward sort of tax break which we may label the Tax Break HOP (Hope over Experience). The present Chancellor has provided many examples of this in his attempt to sell us the American Dream from additional taper relief to zero rates of...

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