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Institute for Fiscal Studies says move would improve equality and raise more money from wealthy individuals
Critics say targeting the super-rich inhibits entrepreneurs but this is a move towards a fairer society
New minimum rate would hit US households worth more than $100mn
Plan would require US households worth more than $100mn to pay 20% levy on all income
Chancellor pleases his own party but does little to help the poorest
Price rises and freeze on thresholds provide unexpected boost to exchequer but come as cost of living bites
Hidden costs of frozen thresholds tempt more higher earners to consider VCTs
The chancellor should stop trying to emulate Nigel Lawson and focus on steering the economy out of the pandemic
Previous national insurance increase and other moves will bite
Tax breaks on the higher-risk asset class attract wealthy UK investors on the hunt for yield
Take our 10-question test to learn more about the revenue raising proposals making their way through Congress
For those who can afford it, salary sacrifice schemes could lessen the sting of next year’s national insurance increases
Lawmakers scale back president’s proposed levies to pay for expansion of social safety net
More high earners are set to become additional rate payers
The Enterprise Investment Scheme and venture capital trusts come with a string of tax breaks — and social benefits
The richest are able to accumulate vast fortunes yet only pay levies when they decide to cash out
The elaborate US system rewards those who can afford armies of lawyers and accountants
Current proposals could reduce cross-border investments and reduce the profitability of multinational firms
He boasted to friends about the investments, but there is no evidence they exist
Capitalism would benefit from a tax regime that rewarded the best investors
Biden’s reforms to help address decades of widening income and wealth inequality
Move will affect more than 2m people when introduced in 2022
Amount paid on income and wealth is set to rise substantially in real terms
Tapping the rich might be considered less of a vote loser than a return to austerity
Taxing the scions of rich families would still leave them better off than most — and save them from decadent pariahdom
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