The whole point of taxing the rich was to redistribute to the poor.
Therefore taxing the poor doesnt make sense, if the purpose is to collect money in order to give them back their own money. Thats a negative sum game, as it costs money to administer that system. Better to let them keep their money from the start.
All tax and spending, should be looked at primarily, from the point of view of incentives. Does a tax encourage someone to be productive? Our present sytem encourages people to produce nothing and consume nothing
2)Reduce 20% tax rate to 10%
3)Reduce 41% tax rate to 25%
4)Pay for it by reducing public sector salaries
5)Pay for it by abolishing tax free lump sums.
6)Pay for it by cutting social welfare, across the board, to subsistence levels.
Lower taxes => lower wages => more hiring => more productivity => more consumption => economic boom