Simpler Taxes is an indictment of the nation's tax system, which imposes huge costs upon the economy. If taxes were simplified, people would realize the huge gap between what they are paying and the services they receive in return. Exploring how globalization and the Internet are making it ever more difficult to levy traditional taxation, Braestrup concludes that governments must, in effect, compete for the loyalty of their citizens with attractive tax regimes. His proposal for Britain is that complex and obscure taxes should be replaced by visible ones which are easy to understand, and whose rates are lower.

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