Mark Wadsworth has some interesting ideas on taxation. His take on this is here. IIRC, he is not in favour of big cuts in income tax, though he wants a much bigger personal allowance and/or a CBI. He thinks employer’s NI and VAT (or any sales tax) are far worse taxes economically than income or corporate taxes (See this and this). He also supports a land value tax to replace all property related taxes. Nice quote from someone else on LVT.

I like the idea of a LVT as well, as it is an efficient tax that works to force economic development by land owners, rather than hindering economic activity like just about every other tax. Many advocates for a LVT have been Scottish (including of course Adam Smith), which is not that surprising given that land ownership in Scotland is still highly concentrated in the hands of a very small number of people.