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Tax, politics and the next general election

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What issues should the main political parties be considering on tax when drafting their manifestos for the next general election? Given that it is simply not possible to reduce taxes, spend more on public services and borrow less, politicians of all parties need to accept that there are choices to be made, and should explain which choices they want to make and why. Above all, we need a strategy for the tax system and a real focus on making it work better. It would help too if HMRC was better resourced and the OTS reinstated.

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