Check this blog out! It is part of a wider effort to reconsider various forms of taxation. I have not read all of it yet (I want to read all the research cited), so I am not prepared to endorse it just yet (I think it is just a matter of time). But I hope it will help change the discussion on taxation.
Liberals act as if taxation is a normal situation - as if part of any individual's or corporation's earnings should ipso facto belong to the government. They are talking of "tax cuts" as if they are a deviation from the norm. Most of the time, when people hear of "tax", they think of income tax - but, then, there are many more taxes, which are imposed on transactions or on inheritance. These taxes serve supposedly egalitarian purposes (e.g. inheritance tax) or are a form of the government wanting to impose a certain behavior (e.g. taxes on alcohol or tobacco) or are merely another way for the government to increase its revenues - but, whatever their particular form, they drain resources out of the market and put them into the hands of the bureaucrats. Moreover, they end up taxing the same money twice (in many combinations: e.g. money that has been taxed as revenue is also taxed when it is inherited).
This blog's position, stated time and again, is that money is best spent by those who earn it. Moreover, it supports a tax system based on a simplified sales tax, rather than a progressive income tax; and, of course, that smaller tax rates will probably lead to bigger revenues (not that I would be very interested in the government having big revenues, but, in a situation like the current one in both Greece and the United States, the governments' debts should be paid).