Wealth Tax

Property tax works because you can't move or hide land or buildings. You can transfer property to hide it from a divorce hearing, but you can't hide property from taxes. As long as you are taxing real property, you can collect taxes from the person who claims to own the property.

However, there is a lot of property that isn't "real estate". There's portable property that is totally portable. paintings are the "currency of the rich" that can be transported in a cardboard tube. There are gems that can be swallowed and "retrieved". There are stock certificates and bearer bonds, that can be carried in a briefcase. Their are bitcoins that sent in email. There are also property that has no physical existence. Copyrights and trademarks exist nowhere. If you were smart, you could hide your bitcoin in a spreadsheet

However, my favorite portable property is a gold plated mega-yacht. It's capital flight, residence and investment all in one package

A national property tax might work. A wealth tax would turn into a stupidity tax, just Like the income tax