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Sam Dumitriu SCRAP A TAX Not all taxes are created equal, but almost all deter productive activity. Philip Hammond should look to Lord Lawson's stint where he abolished at least one tax every Budget and took an axe to top marginal rates. So where should he start? Stamp Duty Land Tax is an obvious choice. For the relatively little money it raises (just 1.8 per cent of government revenue) it causes enormous damage. For many, it'll be the largest tax bill they ever pay. Worse of all, it's essential

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