Mr Osborne could choose to annul all his predecessor's tax changes, including those already implemented this year, and replace them. There are arguments for sweeping them aside. The new top rate of income tax may well alienate more rich people than raise revenues from them, and the associated pension provisions are nightmarishly complicated.
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Tax Laws and Rates Changes 税法和税率的变更
Unintended tax liability changes 未预料到的税收负担变化
changes in tax rates 税率变化
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