From ‘Taxing Wages and War Profits’, The Spectator, 19 June 1915:
Tax is growing much too complicated, and the multiplication of exemptions in the last few years has led to an enormous increase of clerical work at Somerset House. At the same time, the Government have never yet had the courage to carry out the ideal of compelling a return from every individual in the kingdom. Yet practically there are few people who do not have to make such a return either for the purposes of Super Tax, or in order to secure one or other of the numerous exemptions now operative. It would be far better to face the whole problem boldly, to compel a return from every individual, and then to grade the tax scientifically.
It may be argued that the present is hardly the time for considering these administrative reforms. On the contrary, economy in administrative work is even more important in time of war than in time of peace. One of the most regrettable results of the recent multiplication of officials in nearly every Department of the public services is the fact that so many young men have been kept at home who would be willing to volunteer for service in the field. Many of the Departmental chiefs have, to their credit, made arrangements for sparing a considerable number of young men, but they are prevented from sparing more because of the hideous complications of our administrative system. One of the most important elements in any system of taxation is to make the system work with as little administrative complication as possible. But the enthusiastic reformer must always remember that no perfect system can be evolved. Human nature is much too complicated for any simple system.
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