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Budget 2008 is indeed an election budget. What I really like is that all dividends will be tax-exempted. This will benefit all and sundry. Those in the high income group and those who never claim back the tax deducted from their dividends are the ones to benefit most.
Stamp duties for properties transferred to one's spouse are also exempted. It would be much more commendable if this is extended to the children as well.
Overall, the budget is an excellent one; in fact, the best I know of, so far.
Three cheers to that.