The nature of the relationship between citizens and taxation and those who impose tax is very specific. I would not like to see it in any way violated because there is an important relationship between the politicians we elect and the taxes we pay. I would not like to see tax harmonisation moving to Brussels. More importantly from Europe's point of view is that the setting of artificial thresholds or ceilings on tax would interfere with the right of individual nations to determine indigenous policies. Let us look at this issue from two diametrically opposite ends of the spectrum.