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Philip Booth and Ryan Bourne
9 October 2014
2 comments

The Liberal Democrats have proposed raising the top rate of capital gains tax (CGT) to 35 per cent in order to reduce taxes on the least well off. Go to the back of the class! CGT is a bad tax...
Philip Booth
19 February 2013
3 comments

I do not agree with taxes on wealth as a matter of principle. In general, increases in wealth come from two sources. It is saved from income that has already been taxed, or it arises as a...
Adam Lyons
24 May 2010
8 comments

It appears that the new coalition government remains committed to increasing the rate of Capital Gains Tax (CGT) to a level in line with income tax. There are many reasons why...
Philip Booth
19 May 2010
1 comment

Organising a coalition agreement is never easy. There has to be give and take on both sides. However, the Conservatives have made a big mistake in accepting some aspects of Lib Dem tax policy...
Daniel J. Mitchell
13 May 2010
2 comments

[Editor's note: the draft coalition agreement between the Conservatives and the Liberal Democrats includes a commitment to increase Capital Gains Tax on "non-business assets".]...
Philip Booth
28 April 2010
2 comments

. It is rather difficult to redistribute that burden because marginal rates are so high right across the board it is difficult to see that they can be increased for any group. Some of the Lib Dems...