BM has the right of it.
Every year the Adam Smith Institute calculates how many days work you have to do to pay for your year's tax liabilities in one lump rather than spreading it over the full tax year. Obviously it is an average but it is a fair indication that taxes get higher (or lower) each year. The assumption in their calculation is that ALL your income for the period is paid over to settle your 'debt' to the Government before you can call your earnings your own.
