Aligning tax rates

I just read an article on stuff where Peter Dunne has said the government is committed to aligning personal, company and tax rates in the medium term. I think this is great news, this quote sums it up for me:

The differences “provides scope for people to use various entities to structure their tax affairs so as to reduce their tax liabilities”

Having differences in the top tax rates gives people the incentive and ability to restructure their affairs to avoid paying taxes. This is just a waste of resources.

Now the article says that all rates are going to 30%, I’m not particularily concerned with what that number is. I’m not arguing we should have lower tax rates, I’m arguing that we shouldn’t have a large differential in the top rates.