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Besides a simple capitation tax, ALL direct taxes upon labor must be prohibited because they violate one's Natural Right to Property (via the fruits of labor) and Privacy.
A sales tax is indirect because it's only collected when an individual wishes to purchase something. Therefore, it's voluntary and anonymous. However, one primary problem with the sales tax system as it's presently constructed is that it forces the product supplier to collect and distribute the tax to the state without being compensated for that work. Further, items subject to a sales tax are often determined arbitrarily and erroneously. Regardless, taxing at the point of sale places a negative externality upon the market, violating the Natural Right of Free Market Commerce and Private Contract.
One tax system in harmony with natural rights principles is some form of Land Value Tax (LVT). Here are noteworthy attributes of a LVT:
• Single, Voluntary & Anonymous — LVT as the only tax system in America; land ownership is voluntary; non-landowners are anonymous and pay no taxes whatsoever.
• Simple & Affordable — LVT can be calculated using small rate (~1%) for all land owners using free market land value to fund the cost of just local and state government — government must be reduced to its just function; the federal government may be funded solely by import tariffs on foreign commerce at one fixed rate (perhaps ~10%) and only upon finished products.
• Scalable — LVT could be collected locally, after which the local government provides a portion to the state government according to necessary state expenditures.
to be continued...