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I notice you don't mention corporation tax. Isn't it the corporations, more than the individuals, who have benefitted from the efforts of their employees? Why not levy a 1%, retrospective tax, on all the profits or the dividends paid by companies which have traded in the UK since 1970? That makes at least as much sense as retrospectively taxing individual graduates. But both your suggestion & mine are probably equally impractical so I doubt we will see either become policy.