In the ideal world of a tax policy designer, everyone and almost everything should taxed. It is for this reason that there are so many taxes and tax points. From income taxes which include corporation tax, pay as you earn and withholding tax to import duty, excise duty, VAT, Local service tax, property tax and many others the idea is to leave nothing out. Tax is rarely enough and is far from enough in the less affluent countries. The pressure to collect more tax is so pervasive. There is a constant drive to amend the tax laws, to collect more tax, to expand the tax base.
