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These three tax reforms share overarching goals. We are reducing distortions, i.e., tax policy will act more neutrally, so that individual and entrepreneurial decisions can be made as freely as possible from tax constraints. Moreover, taxation will become simpler and fairer. The effects of the measures on growth and employment will be positive. And finally, financial policy will be able to sustain them. Without these three reforms, the tax policy of our country would come to a standstill when all around us the tax systems were being modernised. Put simply we can ill afford to lean back, to watch the middle-classes maul each other and to permanently be searching for the best solution providing top quality, indeed this does not exist. A tax system is only then a good one if all of those affected are equally dissatisfied.
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