Taxes are the way we improve our society. It is vital that they make sense, support common objectives, and are simple to understand.

The tenants of a proper tax system are:

• Taxes should be raised at the highest level possible and spent at the lowest level practical.
• Income taxes should set nationally or higher, and reserved exclusively for the funding of Universal Services.
• Income taxes should step up from a basic rate by multiples of the average income. This links tax rates to overall prosperity and reduces the temptation for political tinkering. If you want more money: put up the rates.
• No tax rate should ever exceed 50%.
• All income should be counted the same, irrespective of whether it comes from interest, labour, business, or windfall.
• Property taxes should be set locally and used to supplement local government spending.