The OECD has been a , which date back to Adam Smith but were most vigorously promoted by 19th century economist Henry George. He promoted a land value taxwhich is assessed on the unimproved value of underlying land, not penalizing intensive development like many property taxes todayas a replacement for all tariffs and levies, however the OECD has settled on a more moderate position, instead advocating a shift in emphasis away from other taxes and towards the land value tax.

Tip #2: Consider appliances

- Afternoon cooking class. This includes a demonstration as well as hands-on cooking to create a feast of Devon food and drink

Lord Filkin, who chaired the Lords report into the ageing population, said that the Coalition had made some progress, for example with its pensions reforms.

It? would be the act of a "dictatorship", , the people's Archbishop, were the elected chamber to vote to change the rules for civil marriage to encompass same-sex partnerships.