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    I am an advocate of a simple flat rate tax system as I believe it is fair. It also allows the setting of the personal allowance - tax threshold at a level that would mean a significant proportion of population would be outside the tax system.(which from my left of centre perspective clearly constitutes real redistribution)

    It would also potentially mean that we would see less instances of the Starbucks/ebay/Facebook/Amazon avoidance, Having said that unless there is some sort of equalisation or at minimum narrowing of the differential in corporation tax between different countries in Europe it will never be eliminated completely.

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