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.

Conservatives the world over need to grasp the difference between being pro-market and being pro-business. Sometimes the two positions happen to coincide; often they don't.

European pantywaists might keep voting for high-spending governments, but the U.S. was founded on a popular revolt against taxation.

Daniel Hannan Quotes