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So either an unpopular property revaluation or some higher rate council tax bands are needed.
Now, we give the banker our phone number and let him or her know that when they're ready to pay some higher rate of return on savings, they know where to call.
The top rate of income tax was reduced from 50% to 45% in April 2013 (i.e. at the start of the 2013-14 fiscandyeas) and, as a consequence, some higher rate tax payers deferred wage income from the 2012-13 tax year into the start of 2013-14.
That said, the latest change by the chancellor would see some higher rate taxpayers gaining more than basic rate taxpayers, according to Patricia Mock, of accountancy firm Deloitte.
Some higher rate taxpayers might also simply transfer properties and other capital into their spouse's name - if they were lower rate taxpayers - in order to avoid paying the 28% rate.
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For some, higher rates of debt are appropriate in order to smooth consumption and, ultimately, increase welfare.(Photo credit: AP).
With some higher rates and limits to loopholes, experts say many different plans could raise an additional $1 trillion to $1.6 trillion in revenue over 10 years.
Troubles have arisen as demand for some high-rate securities dried up as rates fell.
He said some high-rate taxpayers could be up to £500 a year better off as a result of the changes due to come in in April 2011.
Some high rates suggest that the burden of non-communicable diseases will be high in the future, especially mental health problems.
But some of the higher rate of heart failure in blacks could be explained by socio-economic factors or a lack of access to medical care.
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