That's the problem with very high taxes - they don't redistribute wealth; they redistribute people.

One way to think of the tax system is as a massive Swiss cheese. Each hole is an exemption created by a chancellor in pursuit of good headlines - a hole waiting to be filled by the clever accountants who work for Starbucks or Jimmy Carr.

The complexity of a tax system is every bit as damaging to competitiveness as the overall tax rate. The more convoluted the tax code becomes, the more time we have to take off work to comply with it.

Daniel Hannan Quotes