(a)[2]
Distinguish clearly between income and wealth.
(b)[6]
Explain the difference between equity and equality and consider whether the report’s three recommendations are based on equity or equality.
(c)[6]
Use the evidence in the article to consider the effect on business activity of using tax havens.
(d)[6]
Discuss the economic consequences for governments whose citizens and businesses avoid paying tax on a high proportion of their incomes or profits.