It is difficult to find anyone in politics willing to make a case for income tax cuts for anyone considered a ‘high’ income earner. That would be understandable if no such case existed, but there is a strong case on both economic and moral grounds.

The reality is that in a climate of debate dominated by warped views of inequality and fairness, even those who recognise the case for higher income tax cuts — with a few notable exceptions — run a mile from it and would rather join in the slanging match about distribution.