To almost every economist, a simple tax system is a good tax system. But here in the UK, we have one of the most complex tax systems in the world - riddled with exemptions, distortions and inconsistencies. That complexity creates costs for households, businesses and government alike, and holds back our economic growth. At a time when public finances are stretched and living standards are under pressure, the question of how the government raises money has never mattered more.

These essays are a set of arguments about what's possible, designed to open up debate rather than close it down. Rather than focusing on simply creating new taxes or politically convenient solutions, we examine what better options could look like.

From VAT, to wealth taxes and property tax reform, they explore how the UK can raise the revenue it needs while supercharging growth, encouraging investment and ensuring the burden is shared fairly across generations.