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He emphasizes that simplifying the tax system could yield more productive use of resources across the economy. Needle also highlights the questionable logic behind certain tax laws, such as children's clothing being exempt from VAT, while luxury items face high rates.
Challenges in Reform and the Role of Education
A significant part of Needle's advocacy for tax reform also focuses on the educational aspect—helping individuals understand the tax system better to identify and challenge complexities or inefficiencies. He advocates for empowering the public to lobby for evidence-based reforms rather than relying on populist slogans to rally political support.