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Kristian Niemietz
23 March 2014
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The Budget announced an abolition of the higher rates of Air Passenger Duty (APD). Fair enough, given that average rates of APD – a duty which is generally justified in environmental terms...
Kristian Niemietz
6 November 2013
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Council Tax has to be the most unpopular tax there is in the UK. That is not because of its level (it accounts for just 5 per cent of total tax revenue), nor because of what it is spent on...