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
And were tax changes good for growth?
税制调整对经济增长有益吗？
So if these tax changes produce more "skin in the game" that will be a good thing.
因此，如果税种改变会产生更多的“共担风险”，这将会是一件好事。
Corporate tax changes largely affect owners of capital, but are also borne to some extent by workers.
企业税方面的变动极大地影响到了资本拥有者，但在某种程度上也由工人承担了。
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