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They are both positive action however without also decreasing corporate tax as well, corporations (who make up a the largest percentage of a our economy via corporate tax and VAT) would struggle to find incentive to remain within the UK economy.
By lowering income Tax and Corporate Tax then the need to eradicate any loopholes that currently reside in the system is gone, as corporations will no longer have the need to use these loopholes and begin declaring taxes more effectively as the rates are competitive on a global scale.
Current system:
Corporation revenue: 3.5B
Tax rate: 25%
Declared taxable revenue within the UK: 400m
Return: 100m
Suggested System:
Corporation revenue: 3.5B
Tax Rate: 10%
Declared Taxable revenue within the UK: 2B
Return: 300m
Lower Tax rate, higher return.
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