Taxation and Its Discontents

This chapter critiques the recent increases in employer national insurance as a revenue tactic, arguing it harms employment and disproportionately impacts lower-income workers. The discussion also touches on the complexities of the UK's tax system, from small business tax avoidance to potential council tax reforms linked to land value, highlighting the challenges faced by both taxpayers and the government. Overall, the chapter conveys a sense of urgency for meaningful tax reforms and addresses the possible injustices that could arise from automation in tax enforcement.