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i, ii and iii. The estimated impact of the additional rate on tax liabilities is set out in Chapter 5 of the HM Revenue and Customs report \u201cThe Exchequer effect of the 50 per cent additional rate of income tax\u201d. This report sets out the latest estimates of the taxable income elasticity, and the forestalling and other behavioural effects. It is available at:<\/p>
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