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    I am bemused by Boris's argument particularly in relation to the finance sector; where are all these "high flyers" going to go? There are not masses of jobs out there, it is an employers market and rates are being driven down hard.

    I agree with BarryW that we need to simplify the tax system, the problem with a flat rate system is getting the rate at the right level to raise necessary revenues and at what level to set the non taxable pay element to avoid poverty traps but also to encourage job creation and getting people into work.

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