1. Francis Arthur Cockfield, Too Much of a Good Thing?: Looking back over 45 years involvement in tax administration, Lord Cockfield questions whether we might not have asked our tax system to do too much … (London: Institute for Fiscal Studies, 1978).
2. Middlemas, Power, Competition and the State, vol. 3, The End of the Postwar Era: Britain since 1974 (Basingstoke, 1991).
3. Andrew Gamble, Britain in Decline: Economic Policy, Political Strategy and the British state (3rd edn, London, 1991) p. 143.
4. Source for all the figures in this paragraph: James Browne and Barra Roantree,A Survey of the UK Tax System (IFS, Oct. 2012) http://www.ifs.org.uk /bns/bn09.pdf, Table 11, Summary of main reforms, 1979–2012,
5. IFS Briefing Note 25;T Clark,2002