"This is not a plan to increase tax rates: it is a plan for a better tax system. All should gain from it. This means that in a nutshell this is a plan for tax reform that could really make the UK tax system, and its economy as well as its social structures work better." Also a plan for the tax system of an independent Scotland?
http://www.taxresearch.org.uk/Blog/2018/08/14/the-uk-tax-system-is-a-mess-but-it-could-be-sorted/