A pre-Budget day guide to Britain's bad taxes

The article discusses the impact of poorly designed tax systems on economic behavior and the overall economy, ahead of Britain's Budget. It highlights how clumsy tax structures can lead to economic distortions, shrink the tax base, and create complexities that benefit accountants and tax lawyers. The piece uses examples like the UK's income tax and 'national insurance' systems to illustrate how multiple, inconsistent tax regimes can be less efficient than a simpler, unified approach.