A glance across the Atlantic would show Sunak what real tax reform looks like

Joe Biden is about to shake up US taxation policy. The UK must hope that the chancellor feels a need to emulate him

The differences couldn't be more stark. Promises to build back better" from Covid-19 have been made on both sides of the Atlantic. But as lockdown measures are steadily relaxed, President Joe Biden is showing far greater ambition than Boris Johnson's government when it comes to shaping the post-pandemic recovery.

This week, Washington will set out plans for the most comprehensive reforms of American tax policy in half a century, alongside trillions of dollars in funding for investment to tackle deep-rooted inequalities.