The conventional view from economists is actually that a head tax is the "least bad tax" because it's non-distortionary under a decent array of utility functions.
The bigger issue with property taxes is the practical one: the state knows where your property is, so it's an easy target. As long as people accept the principle that the state may loot them, there will be property taxes.
The conventional view from economists is actually that a head tax is the "least bad tax" because it's non-distortionary under a decent array of utility functions.
The bigger issue with property taxes is the practical one: the state knows where your property is, so it's an easy target. As long as people accept the principle that the state may loot them, there will be property taxes.