"The spiv has entered into modern literature not only as a by-product of a rationing system. He is the modern equivalent of the smuggler. He is the prototype of the evader of taxes. All this occasions the bitterest resentment among those citizens whose social situation forces them to pay in full. The consequences from a Socialist point of view of what really amounts to a penalisation of the honest and of those whose job does not permit evasion is exceedingly serious. The power and prosperity of tax evaders thwarts one of the main aims of Socialism: the establishment of just, social relationships."