A poor worker is taxed heavily to receive his own money back with a modest supplement. Surely it would be more efficient just to pay the supplement and take him out of direct tax altogether.

One of the great constraints on economic growth and employment is that the tax and benefits system has grown up over generations and does not give the right incentives. Increasing the minimum wage does not solve this problem.

Employers' national income is a particular disincentive to employ because it is an expense without benefit.

Jacob Rees-Mogg Quotes