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Stronger economic growth is already lifting tax revenues.
This could go some way towards the Lib Dem aim of lifting tax threshold to £10,000.
The office said the factors lifting tax payments seemed to be "largely temporary," due in part, probably, to higher-income households realizing gains from investments before tax rates went up in the 2013 calendar year.
They warn that without considerable effort to reduce spending growth, the next federal government – Liberal or Labor – will find it impossible to generate a surplus, of about 1% of GDP, without lifting tax revenue above 23.9% of GDP.
Liberals want tax increases on the wealthiest Americans while protecting progressive advances in healthcare, while conservatives make a case for deep cuts in programs for the poor and a widening of the tax base to raise revenues without lifting tax rates.
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There is something in the idea that raising contributions is not politically toxic in the way that lifting taxes are.
Taxpayers would get their money back, with interest, and would gain further as a stronger economy lifted tax revenues.
At the same time, growth would be nearly flat until 2016, meaning that the government could not count on expansion to lift tax receipts.
On the other hand it should boost economic activity, which would both lift tax revenues and make it easier to raise the consumption tax.The tax has long been contentious.
Ireland and particularly Spain entered the euro crisis with budget deficits and debt levels among the healthiest in the euro zone, the consequence of building booms that lifted tax revenues and allowed governments to spend freely without busting the budget.
Ed Miliband meanwhile will attempt to shift the debate onto living standards with the promise that a Labour government will lift tax credits by at least inflation every year in the next parliament.
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