§ The avoidance of tax is by no means a prerogative of the wealthy alone. It is rightly resented wherever it takes place. I shall therefore be proposing some measures relating to the so-called lump in the building industry. Their purpose is to tighten up the operation of the existing tax deduction scheme until we can bring in more substantial measures.
§ I believe that the series of measures for reducing tax avoidance which I have just described will be heartily welcomed 319 by the overwhelming majority of citizens at all income levels who regularly pay the full tax due on their incomes. In the long run, effective measures against tax avoidance may enable us so to enlarge the base on which tax is levied that increases in the rates of tax may be unnecessary. Meanwhile, I hope that what I have already proposed will make it easier for those concerned to carry the additional burdens I must now describe.