Jonathan Gough

The Adam Smith Institute proposes the adoption of a local Sales Tax to replace the Council Tax.

Taxes ought to be as direct and visible as possible.  They cant be completely voluntary but there should be an element of choice with regard to what you elect to pay.  So although VAT is almost ubiquitous, there is some choice regarding whether you elect to use the service or good that has had value added.  Council taxes are imprecise with insufficient flexibility to differentiate between high service-users and people placing less of a burden on local services.  A Sales Tax would immediately give local councils a more direct control over their local revenues and could see them competing for business.  This would keep them honest.