[Osem]

The thing is there's less reason to go to the bother and risk of avoiding/evading tax if what you're paying is less. I may be wrong but seem to recall that higher rate tax cuts during Thatcher's time actually yielded more revenue. Of course there's a big difference between the super rich, rich and just plain well off so we shouldn't lump them all in together. Having said that if the tax system was simpler, there'd be far fewer ways to avoid/evade it and more resources available to chase those who were doing so.