---

Finance Bill

I do not support the proposal for a flat tax. I know that the shadow Chancellor once dabbled with that idea, but I think he quickly abandoned it—for sensible reasons. The hon. Gentleman made a perfectly fair point about complex legislation. He will know of our strong support for the tax rewrite project, which I believe has been more or less been concluded and which has made a helpful contribution, but he may not be aware that a number of simplification reviews are under way. He may be encouraged to learn that according to the World Bank's assessment of taxes paid around the world, the United Kingdom is—I think I remember rightly—the easiest country in Europe in which to pay tax. Of course it is important for us to maintain those advantages as the tax system develops further in the future. Our choices throughout this turbulent period have proved to be the right ones—