Tax and Fiscal Policy

An online tax would further convolute our tax system


Len Shackleton comments for the Times

Len Shackleton, IEA Editorial and Research Fellow, has commented in the Times on proposals to introduce an online tax to tackle the “unfair” advantage enjoyed by retailers such as Amazon due to business rates levied on commercial properties.

Len asserted that, “It would also penalise a new form of commerce which benefits the consumer… The idea that it should be introduced to offset the costs of brick-and-mortar retailers — premises and business rates — is irrational. It is like a tax on steam engines to protect horse-and-cart transport.”

Read the full article here.



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