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It would be "difficult, but fair", he told BBC News.
He said the "unprecedented" cost-cutting drive had reined in state sector spending by 50 percent this year, through measures he described as "difficult but fair".
In isolation, this can look like an honest effort at reaching a difficult but fair decision, by a person whose job it is to make judgments.
The chancellor said the cut – which will apply to people on the 40% and 50% income tax rates from 2013 – was "difficult but fair" and would raise around £1bn.
The governing bodies, including the United States Golf Association, have largely come into the 21st century, consulting touring pros and using common sense to create setups that are difficult but fair, sometimes allowing for great theater to unfold.
Day hopes TPC Sawgrass returns to normal Sunday, where the course is difficult but fair, and the one of the best fields in golf is not made to look foolish.
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"Sunderland are difficult, but to be fair we dominated most of the game.
Instituting a draft now may be politically difficult, but it's the fairest and best answer for our military needs.
This is likely to make golf purists cringe, but the foursome could have found the ideal way to unwind before the season's second major, which is, according to the United States Golf Association, "the most rigorous, the most difficult yet fair test in championship golf".
Mr. Heller said he was working with a client who was trying to sell a financially stable building in Manhattan, but because of the difficult environment its fair market value was only slightly higher than the value of the mortgage.
People have been drawing comparisons between these two opposing music models, but it's very difficult to be fair since they're geared for completely different audiences.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com