If we accept that the Tories are a low-tax party then their position on the first-past-the-post voting system makes no sense because it monopolises the centre-right. If the Tories are in favour of low taxes they will not mind which party is in power provided they are economically liberal. (It doesn't matter to the Tories the name of the party in power only the policies.) But with fptp voters who seek to reject the centre-left Labour party must vote for the Tories to keep them out. This restriction of choice for low taxation voters means that Labour are more likely to get in and this system of voting encourages higher taxation and more state spending.
Tories are hurting their own low-taxation cause by refusing to accept that a more democratic system is preferable. Not only would taxation in general be lower the money would likely be spent more carefully and the manner in which it is raised might also be better.
Overall the first-past-the-post system of voting hurts the electorate which is never good and it is especially not good for those who favour a liberal economy. Tories must accept the truth that the voting system they support is harmful to the country and the economy.
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