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Categories:
Comment & Analysis
MIKE TRUMAN tries to decide whether to climb the barricades, or have a cup of cocoa and a quiet night in
KEY POINTS
- New approach to a debate on small business taxation sponsored by CIOT.
- Should a 'fair' taxation system have different rates for investment income and labour income?
- Integration with tax credits and complexity v fairness.
- Problems of trying to legislate against income splitting.
My brother about five at the time actually performed the classic cartoon cliché of pulling the middle can out of a giant display in a supermarket so that the whole lot came crashing down much to my mother's mortification.
A recent discussion on small business taxation arranged by the CIOT suggested that there might be a similar outcome if there is an attempt to change any single part of the system on its own because it is all interdependent.
The alternatives therefore were to...
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