As it seems that taxes will be with us all for the foreseeable future, it makes sense to think about which schemes provide the most benefit for the least harm. Toward that end, I’ve made a list of taxation schemes along with some of their advantages of disadvantages.
* No taxes. Some people (such as anarchocapitalists) think that all taxes are coercive, and that coercion is immoral. Therefore, there is no such thing as a "fair" tax.
* Poll tax. The same tax per person. For example, a city might charge a $10,000 tax on every resident.
* Pigouvian tax. Taxes on actions that cause harmful externalities to others. Taxes on cigarettes, alcohol, carbon emissions fall into this category.
* Land value tax. Taxes on land and other natural resources (coal, water, gas, etc). Also called Georgist taxes, this form of taxation was popularized by 19th century economist Henry George. George argued that land and other natural resources are unearned goods, and that all of humanity have an equal claim to them. However, in order to incentivize people to develop natural resources and husband their value, property rights to them must granted to some individuals. The Georgist tax is to compensate the rest of humanity for cutting off access to natural resources by property rights.
* Use tax. For example, it takes more police to patrol large parcels of land and defend them from trespassers, vandals, and invaders. A trucker who drives a heavy truck frequently over the roads causes more wear and tear than someone who never drives. Gas taxes, park maintenance, and road tolls fall into this category.
* Good life tax. Taxation of the amount required to give everyone the amount required to live a good life. For example, suppose you think that everyone needs at least $40 K per year to live a good life. Then you might support taxes up to the point that everyone gets at least $40 K per year.
* Equal opportunity tax. Taxation to provide everyone an equal opportunity. For example, everyone might be taxed to provide basic housing, food, schooling, and healthcare to all children, but no further tax after that.
* Equal outcome tax. Everyone taxed to provide the same outcome. For example, some communes have an equal outcome tax, whereby everyone pools their earnings into a common fund, and then redistributes them equally among all of the commune members.
* Dictator tax. As much tax as can be extracted, to be consumed by an elite. Dictators, oligarchic cartels, and cult leaders often push for tax maximization.
* Democratic tax. Variable tax rate set by majority vote.
* Slavery. As much tax as can be extracted, and also the slaveholder controls every aspect of the slave's life.