I'd imagine that for most people this would make little difference - you can adjust income tax and remove the basic allowance so that it balances out somewhere

I'd imagine that for most people this would make little difference - you can adjust income tax and remove the basic allowance so that it balances out somewhere near the median wage. The main thing it would do is to remove the welfare trap - whereby you can earn less from starting work. Suddenly, every Franc you earn adds something onto your income. And you get rid of a whole tranche of bureaucracy at the same time.