ABSTRACT
The present chapter examines means of achieving regulator powers in taxation of wages. It first examines whether variations in the surcharge on employers' national insurance contributions could be used for regulator purposes. The conclusion is that this would not be possible with the present arrangements for its collection. It then considers what alterations to the machinery for the collection of the surcharge would make this feasible, and raises the possibility of a surcharge on employees' contributions. It finally looks briefly at the problems of establishing a new tax on the wages bill that could be used for regulator purposes.
