I was reviewing the OECD web site.  It claims income taxes add friction to economic activities.  I think it does but not for the reason stated.  If two companies produce the same goods but one produces the goods more efficiently the one that produces the goods more efficiently will pay more taxes.  The same is true of a value added tax.  It isn't that the tax burden changes one's behavior; it's that unequally applied taxes affect choices.

Governments need revenues to fund their activities.  The important part to remember when trying to craft a system that helps the most people to a better life is that a government that wants to help the majority will favor tax and spending policies that favor economic choices whose effect improves the lives of their citizens.