There are times when I feel I am hitting my head against a brick wall when I am trying to persuade people that it is possible for tax to be managed in a different way from that which we currently use, and which so obviously does not work. So it is encouraging to know that there are some people who see management the way that I do in this world.

Thankfully almost every week I can get a dose of encouragement from Simon Caulkin, the Observer's management correspondent whose column would by itself justify the cost of the paper. This week's offering is an excellent example of his work. Politically astute, accurate in its perception of the differences between economics and management and the failure by some to differentiate the two, but most of all for its indictment of the extraordinarily damaging contribution of the late Milton Friedman to both.

Thanks Simon for being a regular purveyor of insightful comment. I appreciate it.

Note: Simon and I have, as far as I recall spoken only once. I do not therefore have any association to promote.