With two weeks to go to the budget, everyone’s making their bids for tax cuts. Last week 500 business people called on the chancellor to reduce the 50p top rate of income tax. I thought their argument that reducing the income tax rate would help them to create jobs was pretty specious. This would be a personal tax cut with only an indirect link to their business decisions. To boost jobs, we should do what Rachel Reeves argued this week – to use the almost £1bn unspent from George Osborne’s  failed national insurance holiday to give a tax break to all small firms taking on extra workers.

And given the real squeeze on family budgets at the moment, we should be arguing for tax cuts that help them most and boost spending quickest – the temporary VAT cut proposed by Ed Balls.

However, we should also be clear that this is an argument about immediate tax priorities, not long-term tax plans. In 2009, after announcing the new top rate, Gordon Brown said:

‘It is not my desire or my wish, or the chancellor’s desire or wish, to raise the top rate of tax. That is not something that we wanted to do.’

In other circumstances we wouldn’t have raised the top rate at that time – and I think we should be clear that we would reverse it when the right circumstances come round again.

We mustn’t allow ourselves to be characterised as a party which believes that high personal tax rates are a good thing in themselves. In my view this is wrong economically and politically.

Let’s look carefully at the evidence about how much revenue is raised from this 50p rate – and how much is expected in the future. In the coming days, we will see the review from HMRC into how much the 50p rate has actually raised. In November 2010 the Treasury told parliament that it expected it to raise £12bn over the coming five years, so it would be pretty surprising if the tax increase had raised nothing as some of those calling for the reduction have argued. However, the predictions also suggested that the biggest increase in tax revenues would come from an increase to 45p rather than 50p. Furthermore, a personal tax increase is likely to raise more in the short term before people have the time to reorder their remuneration arrangements or even to leave the country. We may not like tax avoidance schemes, but we’d be silly not to accept that accountants don’t only earn a living from doing your books!

I want us to be arguing for a greater sense of responsibility from those who make it to the top of the income tree. However, using high rates of income tax to do that is a blunt, or even counterproductive, political instrument. Those without a sense of responsibility will relatively easily avoid the tax. If they move abroad, we’ve lost all the tax revenues we could have received from them.

For the far greater number who might aspire to be earning that sort of money, we risk looking as if we want to punish their ambition. If that’s the message that people hear from Labour then we’ll never get the chance to make decisions about their tax rate – or anything else for that matter.

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Jacqui Smith is former home secretary and writes the Monday Politics column for Progress

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Photo: TaxBrackets.org