Anyone who doubts the value of public services – and the importance of taxation – need only spend a few days in Nepal as I have done in the past fortnight, to convince them otherwise.

This otherwise beautiful Himalayan country has few major wealth-creating industries other than tourism and therefore little money available for public infrastructure. Because its citizens earn so little tax revenues are limited. VAT is technically 13% but hardly anyone pays VAT other than us tourists and the economy is cash-based. Many Nepalese work in the Middle East and send their money home direct.