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The Progressive Policy Think Tank

Reforming the taxation of dividends: Revenue estimates for Labour, the Conservatives and the Liberal Democrats

This briefing paper focuses on the proposal that income from wealth should be taxed the same as income from work, with a focus on dividend income.

It is profoundly unjust that those who work for their incomes are taxed more highly than those whose income is derived from wealth. This situation is all the worse when we consider that the wealthiest are less likely to generate their income from labour than the rest of us.

We also consider the impact of these changes if made alongside the new income tax schedules likely to be proposed by Labour, the Conservatives and the Liberal Democrats.