No broadening the tax base is not merely about the total amount of revenue. It is the difference between a diverse and concentrated asset portfolio.
No economist would say a country had a broad tax base if they were raising huge sums from a single source of tax eg over reliance on corporation tax.
No economist would say we were broadening our tax base by increasing corporation tax rate.
No economist would say a country had a broad tax base if they were raising huge sums from a single source of tax eg over reliance on corporation tax.
No economist would say we were broadening our tax base by increasing corporation tax rate.