Each year since the 1990s, the Tax Strategy Group (TSG) has been preparing mid-summer reports through the Department of Finance on taxation options as part of the pre-budget deliberations. The reports bear the Finance stamp but are authored by a group which includes members from other government departments and it is not too difficult to detect input from officials familiar with the practicalities of revenue collection, aka the dreaded Revenue. The reports are not statements of settled policy and do not bind the government. The most recent set of reports, released last week, runs to 400 pages and covers income…
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