AE is a remarkably efficient tax

The reform is a tax on business that could create behavioural change, says Mark Wood

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Recent days have seen calls for new taxes to cure a curious variety of ills. The Academy for Medical Royal Colleges considers fiscal therapy in the form of a 20% tax on fizzy drinks an essential step to ensuring an improvement in public health.

The Lib Dems have had another go at advocating the so-called mansion tax as an efficient means of redistributing wealth. The Swedish Board of Agriculture, troubled by escalating numbers of methane-...

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