Explainer
Comment
Economics
6 min read

How to tax ethically to avoid a two-tier society

From income tax to property and inheritance taxes, which is fairer?
a pile of coins.
Sarah Agnew on Unsplash.

Few doubt that Chancellor Rachel Reeves will be putting up taxes when she presents her first Budget on October 30th.  

The political narrative of recent months has very much been of an alleged fiscal “black hole” of £22bn - or is it £40bn? - that somehow needs to be filled. 

While the size of the shortfall and the identity of those responsible are both hotly disputed, and despite a lack of detail from the Treasury about what it actually consists of, the questions now being asked are not whether taxes will rise but which ones and by how much.  

Months of speculation have focused on employer National Insurance, capital gains tax and freezing income tax thresholds as areas that Reeves could look to for the additional revenue. 

But beyond the immediate issue of raising enough revenue to make good any shortfall, lies a deeper, trickier question about the way in which taxes should be levied for the good of society. If a government is to force people and companies to hand over their money, then what is the most ethical way to do this? Who should pay and who shouldn’t? How can tax be used to reduce inequality and build a better society? 

Answering such questions is, of course, far from straightforward, because there are plenty of other factors in play. 

For instance, some taxes are surely levied because they are simpler to collect. Take income tax - an unpopular measure introduced in 1799, then abolished before being reintroduced as a supposed temporary measure. It could certainly be argued that taxing people’s income - their attempt to get on in life and improve their lot in life - is less “fair” than taxing wealth that has been accumulated by someone’s ancestors years ago. Working hard and earning income is often surely a way of breaking down class divisions. But income tax - contributing 28 per cent of UK government tax take in 2023-24, according to The Institute for Fiscal Studies - has the advantage that it is relatively difficult for the average worker at a UK company to avoid it. Ease of levying it is surely a driver.  

Equally, some taxes that might seem “fairer” have deliberately not been levied because of the difficulty in collecting them, and/or because to try to do so could be counterproductive.  

A wealth tax, for instance, would be “economically damaging”, according to one of the UK’s highest profile tax experts Dan Neidle. 

Or take the politically contentious issue of non-doms, a colonial era tax break allowing rich foreigners to avoid UK tax on overseas income. It would be fairer, the argument goes, to tax them on the whole of their income. If they are going to be resident in the UK, then surely they should be taxed like a UK resident whose home is here? 

Former Chancellor Jeremy Hunt abolished this regime earlier this year but left a number of concessions that the incoming Labour government pledged to abolish. But non-doms are tax-sensitive and highly mobile, and a number of jurisdictions compete to attract them. Many are entrepreneurs and wealth creators that many countries need. Reports have suggested a clampdown could raise no money or even cost money and could drive people away. 

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.” 

Paul Williams

So, what can be done to use tax in an ethical way? Paul Williams, research professor of marketplace theology and leadership at Regent College, Vancouver and chief executive of the Bible Society, takes a Biblical perspective that he believes offers some solutions. 

He takes as his starting point a story from the gospel of Matthew, where Jesus is asked whether people should pay taxes to Caesar. The question is a trap - either Jesus gives his backing to taxation that is highly unpopular with the Jewish people, or he rejects the tax in an act of rebellion against the Romans. 

Jesus replies that they should “pay to the Emperor what belongs to the Emperor, and pay to God what belongs to God.” We are to pay our taxes to those in authority, but we are also to honour God. 

While Williams believes that too much emphasis is placed on the Budget and political parties’ promises to be able to fix everything, and that a more radical rethink of our economy is required, he also sees room for positive tweaks to the current system. 

One key area is the property market, the manifestation of so much inequality in society, with some people owning multiple houses while others cannot afford to buy one. 

Williams argues that the ready availability of debt finance has allowed those who already hold assets to easily acquire properties, turning real estate into an investable asset class to the detriment of many of the poorer in society. 

“The reason there’s so many homeless people and empty houses is due to debt finance. It makes it easy for a relatively small proportion of the population to acquire a large percentage of the assets. 

“The system has allowed a structure in which a small advantage in the beginning can lead to big, big differences over time.” 

Williams highlights parts of Devon and Cornwall that have been, he says, “completely ruined” by wealthy people from elsewhere buying second homes, leaving property “out of reach of anyone who lives and works there”. 

Nevertheless, he believes taxation can be used in this area to help level the playing field. 

He proposes a “pretty punitive” marginal rate of tax on ownership of more than one home. (Stamp duty only partly does the job and is a blunt instrument also affecting people moving homes, thereby makes mobility expensive). 

“You want to disincentivise the way the housing market is used for speculation,” he said. 

“Housing is being treated as a commodity. The problem is, it’s not; it’s not just an asset. It has utility value and a communal and quasi-spiritual value, enabling people to feel rooted.” 

Buy-to-lets, meanwhile, are better than having empty second or third homes, but “wouldn’t it be better if occupiers could buy that house?” he adds. 

Meanwhile, research by the Financial Times recently found a huge wealth gap between the average millennial and the top 10 per cent of millennials, who are benefiting from family wealth to accumulate substantial housing assets.  

So, would increasing the rate of inheritance tax - one of the most hated of taxes - and/or lowering the threshold also help reduce some of this inequality? After all, how is it fair that one child in the UK is born to inherit large property wealth while another is born to inherit little or nothing? Or, even worse, that second child will only ever be able to afford to be the tenant of the first, paying them rent for the rest of their lives? 

Williams is not a fan of inheritance tax per se, arguing that it is “not part of the package” in a Biblical image of a flourishing economy.  

But he adds an important caveat: “the playing field is not level. 

“There might be circumstances to impose a one-off tax on the very wealthy… if you want a transition to a more equitable society.” 

Such steps are not easy to take. It is, he admits, probably “career suicide” for a politician to adopt such views. But if we are to take steps towards a fairer way of life, and avoid a two-tier society in decades to come, then maybe the conversation needs to shift this way. Perhaps the Budget could be the time to start. 

Essay
Comment
Community
Nationalism
7 min read

I was angry and you called me Gammon: Gary from Blackpool, Charlie Kirk, and all these flags

A triptych of three faces of wrath poorly heard and poorly expressed

John is a Salvation Army officer and theologian,

Marchers carry British, English and Israeli flags
Unite the Kingdom marchers.
Met Police.

William Blake once warned: 

I was angry with my friend; 
I told my wrath, my wrath did end. 
I was angry with my foe: 
I told it not, my wrath did grow. 

Blake understood that unspoken—and, more precisely, unheard—wrath does not wither. Left untended, it grows. Its bitter roots tentacle around grievance; neglect waters it, and violence ripens as its fruit. Much like Blake’s tree, the wrath spreading through towns in this nation, and beyond, springs from seeds of anger. It is not irrational. It is cultivated in betrayal, frustration, and systemic disregard. 

This essay is a triptych. Three panels, three faces of wrath poorly heard and poorly expressed. In England, it riots in the streets and hangs from lamp posts. In America, it narrows into bullets. These are not isolated curiosities but variations on the same Western fracture — anger left unheard, curdling until it explodes. 

Wrath, of course, is not the same as anger. Anger is a natural passion, a flare of the soul in the face of injury or injustice. It can be righteous when governed by love, as even Christ was angry at hardened hearts. Wrath, by contrast, is anger left to harden — anger unspoken, unheard, or indulged until it festers into a vice. Scripture names it as both the fire of God’s judgement and, in humanity, a deadly sin. Wrath is anger that has ceased to heal and has become scar tissue. 

Panel I: Gary from Blackpool 

Enter “Gary from Blackpool”. 

He was a London commentator’s caricature of provincial ignorance—“1 GCSE, two brain cells, and three teeth.” 

A screenshot of a tweet.

The tweet was deleted, but not before the sneer had spread. Gary was a meme. He doesn’t exist, and yet he does; there are loads of “Garys” in Blackpool. 

And Gary is angry. 

His wrath first erupted in St John’s Square in the summer of 2024. When he raised a St George’s flag on a roundabout, it was not swaggering nationalism but a pathetic attempt to claim a place in a nation that no longer cares about people like him. 

Blackpool’s collapse has been much-storied: once thriving, now one of the most deprived. Reports and documentaries measure poverty, chart prospects, and speculate on futures. The town is endlessly narrated. 

Gary is not. 

Yet his story mirrors that oft-told collapse. Poverty has scarred him visibly: the teeth, failing health. Gary’s life expectancy: 69, more than a decade shorter than elsewhere. He’s scarred invisibly too, in narrowed hopes and disillusion. These are not individual failings but markers of systemic neglect: underfunded schools, crumbling services, an NHS that doesn’t reach him. Dentist appointments in Blackpool are rarer than hens’ teeth, which are in better condition than Gary’s. 

The England Gary remembers is gone. In its place stands a society he no longer recognises: multicultural, politically sensitive, shifting away from its past. A Daily Mail headline once told him, “Garys are heading for extinction” while Muhammad, in all its spelling variants, had become the most common baby name

And then the boats. Images looping on his screen: more change he cannot control. His Brexit vote promised to take back control; his refusal to vote ever again, a gesture of resignation. 

Because they don’t care about him. They hadn’t even cared for the girls. Now he saw the same system ushering them into clinics to become boys. 

Gary and those like him, through their anger, reveal a politics that has abandoned them, economics that offer no hope, and a culture that makes them strangers in their own country. Rioting is no cure; it tears open wounds without healing. But the response is illuminating: in 2011, they prompted soul-searching; in 2024 and 2025, they brought only ridicule. The tweet exposed a national reflex: to mock rather than listen. That sharpened the bitterness. 

Wrath here does not whisper or wait. It riots. 

 

Panel II: Charlie Kirk 

Gary may never have heard of Charlie Kirk, but Kirk’s rhetoric channelled the very anxieties that defined Gary’s world—about loss, displacement, and neglect. This resonance helps explain how his voice travelled so widely. 

I didn’t watch Charlie Kirk either. His reels surfaced on Instagram or YouTube now and then, but it wasn’t my algorithm that latched onto him. It was my four nephews’—aged sixteen to twenty-two, two in Kent, two in New Zealand—imagination he captured, even if not always their agreement. Young men across the globe, caught in the fast cadence of an American voice. 

When I saw the news, my reaction surprised me. It was strangely visceral for someone who had never featured in my life in the way he had theirs. I felt sick. Because he was dead. Because he wasn’t a politician behind glass or a general behind medals. He was public, certainly, but also strangely normal. And he had children, both younger than my youngest, and a wife. 

And he had the guts to speak to people. Theo Von said he “tweeted with his feet.” How many of us can say we say what we believe as vociferously face to face as we might be brave enough to do on social media? He was visible. Accessible. Flesh and blood with people, not just pixels. I think this is partly why he appealed to my nephews. I’ve seen Facebook friends of their generation posting tributes, then engaging courteously and constructively with those who insisted on quoting Kirk out of context. For them, defending him has not been rage but dialogue. 

And then the gun. 

Charlie’s killer pulled a trigger. Wrath had narrowed into single, precise bullets with slogans on them. But this was not justice, not even protest. It was wrath corrupted into murder; an execution. 

Wrath here does not riot. It narrows into bullets. It turns cannibal. 

What will this spilt blood birth in those who listened, watched, believed? 

 

Panel III: Flags in Hartlepool and Horden 

And here, in England, it is the flags. 

In America, flags are furniture. They’re on every porch, every school, every stadium. But in Hartlepool and Horden, when flags multiply on streetlights, and red crosses are painted onto white roundabouts, they do not feel ordinary. They are a display of patriotism that feels out of character here. They feel ominous. 

They do not shout; they whisper. Every day. A slow, stubborn signal of belonging and defiance. Not the riot of Gary. Not the bullet for Charlie. But something quieter, somehow more enduring. Wrath sewn into fabric, taking root in silence as surely as Blake’s tree, its persistence echoing Gary’s resentment, its quiet endurance unsettling in a way different from the bullets that struck Charlie. When they thicken in certain places, when they layer and cluster, they become atmosphere. 

A Union Jack flag on a lamppost.

Union Flags made it onto some streetlights I walk past with my daughter in Newcastle, on the way to the swimming pool. “What do they mean?” she asked. For some, pride. For others, threat. For most, perhaps nothing at all. And then they were torn down, leaving a frayed seam, a dangling strip of tattered cloth still tied to the upright metal. That felt even more ominous. Not simply a sign of division, but of reaction. And do you notice, where they are hung only as high as a ladder will reach, they look almost like flags at half-mast? As if beneath the defiance there lingers a subconscious grief. 

And so the question lingers: what will come of it all? What future is being staked out? Are these new buds on Blake’s poisonous tree? 

Some flags are celebrated, raised over civic buildings as sacraments of a new national creed. 

Other flags are torn down, left to fray on lamp-posts, almost threatening in their persistence. 

Wrath here does not riot or narrow. It takes root. 

This is England, isn’t it? 

 

A benediction: I was angry 

And how might anger, left unheard before it hardens into wrath, speak with the voice of Christ? 

I was angry, and you called me gammon. 
I was angry, and you called me woke. 
I was angry, and you heard only your politics, 
not my pain. 
 
I was angry, and you argued about tribes and sides. 
I was angry, and you measured me as vote, as threat, as cause. 
I was angry, and you did not really listen to me. 
 
Truly I tell you: 
when you saw the angry and called them only left or right, 
you understood nothing. 
You did not know me. 
 
And these will go away still unheard, 
their wrath growing strong in the shadows, waiting to erupt. 
 
But those who bore the anger of the poorly heard, 
who listened without contempt or fear, 
This too is England. I am found there. 

 

This article was first published on John Clifton’s SubStack. It is reproduced by kind permission of the author.

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