Which form of taxation causes the least harm?

As long as we have a government, the government will tax us to pay for its services.

What form of a taxation will cause the least harm?

To the extent that we have taxes, I prefer land value taxes, because:

1. It seems fair to expect land owners to compensate the rest of the community for closing off access to the land for the land owner's private benefit

2. Property taxes can be wholly anonymous (no one need know who owns the land, as long as the taxes are paid).

3. Land value taxes don't disincentivize work, savings, trade, or investment.

4. Land value taxes are simple to calculate, and difficult to game, so deadweight losses from trying to game the tax system are low.

5. Land value taxes can be collected when the person dies or the property is sold, so most people will only have to pay taxes a few times in their life. (Waiting until sale or death also eliminates potential bias by government officials assessing the tax.)

6. They're naturally progressive (poor people don't tend to own a lot of land).

7. They're in proportion to the costs of governance (more land requires more cops/soldiers to defend).

8. They're generally set at the local level, and you can choose the degree of tax you pay simply by choosing to live modestly, or by moving to a town with a different mix of services/tax.

9. They encourage landowners to make productive use of the land instead of letting it lie fallow.

10. Land value tax can be separated from tax on improvements (buildings, landscaping, etc), so the tax need not even inhibit new construction.