“I like to pay taxes. It is purchasing civilization.”

“I like to pay taxes. It is purchasing civilization.” Oliver Wendell Holmes’s comment graces the start of the first policy paper published by the new Liberal Democrat leaning think tank, Liberal Insight.

A very large number of ampersands are used to punctuate the paper, which looks at the tax system and in particular how wealth is taxed. Land value taxation and integrating income tax and capital gains tax feature.

Its advisory board includes Tim Farron, Jeremy Hargreaves, David Howarth, Julian Huppert and London Assembly member Caroline Pidgeon.