ABSTRACT
The real aim of the reform scheme is to put the national revenue system on a sound basis. No system of taxation can be sound, or in the long run. Since the scheme proposes to extend the Income Tax to incomes at present exempt, it is only fair that some adjustment should be made. This may be done most easily by sweeping away the Sugar Duty entirely, and lowering the Tea, Coffee, and Beer Duties to their 1915 level. If it is found that United Kingdom's Peace Budget produces a substantial surplus, this surplus should go first to lowering the Tobacco Duty and then to sweeping away entirely all the small taxes. Under such a scheme of taxation people who are really poor will pay nothing worth mentioning, just a few pence on their pound of tea to remind them that citizenship has its duties as well as its rights.
