Lower personal income tax, all other things equal, is better. I wasn't trying to directly compare sales tax vs. personal income tax vs. payroll tax vs. corp income tax vs. capital gains vs. property tax. Just that B&O/gross receipts is worse than corp income tax.
I'm personally pro something like a broad VAT with a $20k credit or $50k exemption, including property. In general, consumption taxes seem preferable to income or investment taxes, in that they deter consumption vs. deterring investment. Consumption has fewer inherent positive externalities than investment or income. And then add additional taxes for the purpose of capturing and offsetting externalities like pollution, traffic, etc., rather than strictly as revenue.
And I'd really like to see experiments on taxing status goods. Create or find things like they have in game economies, which are not really necessary or important, and which are purely purchased for signaling value, and tax those. Raising the taxes on those things, thus raising cost, is beneficial to the buyers and to society. (I think Scott Adams from Dilbert has proposed this.)