Taxation should be fair to the taxpayer. Those earning the least should only pay a smaller amount of money in tax, but should always have a lower marginal tax rate than those earning more than they do. That marginal tax rate should apply to all taxes on income, whether from employment, investments or other instruments. We would aim to simplify the tax system to ensure that the tax system is as fair as possible. We want everyone to keep as much of the money that they earn as we can, but it is vital that it is the impact of taxation that is fair, not simply the amounts involved.
No-one will pay more tax than those earning more than them
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