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		Letter to the Editor Daily Telegraph -Tuesday 18th January 2005 Dear Sir, Your cartoonist Garland (cartoon, Jan 18th), and even some Conservatives, seem to have swallowed Labour's "zero-sum" tax fallacy: that lower tax rates mean lower revenues and less to spend on schools'n'hospitals. This defies decades of experience in dozens of countries. It might be true if economies were static. But they are dynamic. Lower tax rates mean less avoidance, more investment, higher growth, greater prosperity -- and, yes, higher revenues and better public services. Counter-intuitive it may be, but lower tax rates mean more, not less, revenue. That is why lower taxes are not just electoral window-dressing. They are good economics. And they are a moral imperative. Yours faithfully, Roger Helmer MEP