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It is only the practical effect that matters. Will an affected person's tax bill stay the same, go down, or go up as a result of this measure? Answer - it will go up, possibly by a large amount. A government measure that causes your tax bill to go up a lot is for all practical purposes a tax increase or a new tax for you. Even if from a legal perspective it is the abolition of something that relieves your tax liability. The hit on your bank account feels no different whichever form of words this tax raising measure is dressed up in!
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