Chlöe Swarbrick gets up and gives us all the philosophy but she hasn't thought about the basic arithmetic behind this bill, neither has Deborah Russell. The so-called tax expert points out that people who earn more and pay more tax will benefit more from tax reductions. Of course they will, that's always true. But the relative effect of this bill will be to ensure that lower income people stay below the tax thresholds and pay lower rates of tax.