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Extra tax revenue, too, is nice in good times.
So who gets the extra tax breaks?
You may be able to get extra tax credits.
Should that extra tax not count as an economic contribution?
The very poor will not be paying Salmond's extra tax.
Only businesses within the improvement district pay the extra tax.
Individuals can inherit a spouse's retirement account and other assets without any extra tax implications.
Unfortunately, bad economies do not produce extra tax receipts, which are needed for fiscal improvement.
Foreign firms are less keen to hire Americans because of the extra tax complications.
Extending extra tax cuts to firms that build new factories and offices is another.
HMRC has collected over £23bn in extra tax since 2010, through challenging large businesses' tax arrangements.
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