This briefing argues that the Treasury should embark upon a sustained programme of tax simplification. Firstly, this would let people know their liabilities and assent to them – making clear the duties of citizenship and allowing individuals to feel they are partners with, not servants of, government. Secondly, tax simplification can lead to lower taxes. Lower and simpler taxes stimulate growth by discouraging avoidance and creating greater incentives to industry. The briefing goes on to outline a series of practical reforms that would make simpler taxes a reality.