I would encourage employers to provide pensions for all their employees. I would agree that there is a discussion to be had about variations in tax rates but employers should not be allowed to have excuses for massive pension pots for Directors and a pittance, if anything at all, for most employees.
Increase the top level of tax, end the charity status of Private schools, introduce a land tax, increase tax relief on pensions and research & development projects, cut the rate of VAT.
None of which Gideon will do, of course.