The National Institute of Economic and Social Research has warned that a 5% rise in income tax may be the only sensible measure in light of the current economic crisis, which has most recently led to unemployment for nearly 5,000 members of Lehman Brothers' UK staff (including, allegedly, the bank's in-house gym instructor, the improbably named Sphynx Patterson). Stumping up an extra 5p in the pound is no working bod's idea of fun, but it could be worse: we could in France, where the simple delight of picnicking is soon to be subject to tax. From next year, 90 cents will be levied on every kilo of disposal (plastic and paper) cups, plates and cutlery, as part of government efforts to protect the environment. Of course, there's an easy way to avoid being clobbered by this so-called picnic tax: pack reuseable items in your hamper. There's an equally simple route to dodge a rise in income tax, and it's one that thousands more bankers look likely to unwillingly take over the coming days.