Income tax started in the UK when the Government found itself fighting the French and needing the money to do it. Quite apart from holding in suspicion anything that is started because of war, and recognising the present society is far more sophisticated in its wlefare, policing and other areas than the society of of the 1800s, I do not actually like Income Tax as a system.
Firstly it views everyone as a working ‘taxpayer’ and links people to contributing to society or not. Everyone contributes this is a narrow view of participation.
Secondly it makes politicians lazy because they have a pool of money they can continually dip into without apology. It also makes personal income a political issue – not a good idea.
Thirdly it produces the awful dichotomy between salary and ‘take home pay’ and everyone trying to manipulate their ‘take home pay’ to get the highest possible.
Fourthly it means we do not tax consumption which would be the primary tax on a planet with finite resources if we had rational politicians.
I think a smaller income tax to fund police, hospitals and a few essentials services would be fine, but the bulk of it should be shifted to taxes on the things we buy. It is much fairer to tax people on what they consume than to consume people into the tax system.