The tax wedge may also substantially affect the use of leisure time. Doubtless there are some people who actually enjoy DIY or washing the car, but for most surely the choice to “do it yourself” is about cost. They could work a bit more to earn more money and use the money to employ a builder/ decorator/car washer but if they do this they will pay tax on their extra income and the workman will pay tax on the money they pay him. By contrast, if they decide to do these jobs themselves no extra tax is due. This represents a gross distortion in the economy. In a world of low tax on incomes, a host of activities which people currently perform themselves outside the money nexus would instead be bought in from outside professionals, thereby freeing up their customers’ time for real leisure or more work.