Theory of taxation

In order to realize certain values and goals that we hold in common (or compromise to tolerate) in our society—which, for whatever reason, are not best realized through free participation in a market economy—we give our governing bodies the right to levy certain taxes upon us. These taxes consist of six specific types, and each plays its own economic role in distributing the tax burden fairly and efficiently. The specific amounts of each tax are to be determined as needed to cover all government expenditures on the various programs to realize our values and goals.
1)     The first type of tax is a tax on market transactions. In order to maintain our maximum privacy from government invasion and maximum freedom from government influence in the types of transactions that we conduct, the tax rates on all market transactions should be identical. However, this tax should only be levied on the sale of products to the final consumer, not on "value added" transactions (i.e. the various steps of production and transactions in the supply chain), to not favor enterprises with greater "vertical integration". These taxes must be applied consistently to everyone, including private persons,  incorporated for-profit entities, and incorporated non-profit entities. All gifts of significant size––especially inheritance––should be effectively considered market transactions, the only exception being gifts to incorporated non-profit entities.
2)     The second type of tax is a tax on land-space (i.e. geometric space) at the state level (the state being a nation-state or a state of a federation). In order to maintain our maximum privacy from government invasion and maximum freedom from government influence in how we use and enjoy the land-space that is available to settlement (as opposed to land-space that is reserved for the preservation of nature), the tax rate on all areas of land-space must be identical. The only exception to this rule is that the tax on land-space may be applied at different rates to public entities (i.e. non-profit municipal and regional administrative districts) versus private entities (holders of land-space that is not incorporated into public entities).
     Furthermore, in order to maintain our maximum freedom of utilizing as much land-space as we can afford, the tax on land-space should be set low enough so that the occupation of land-space is maximized. For example, the rate should be so low that at least 90% of the land-space available to settlement is claimed by either private or public entities.
3)     The third type of tax is a tax on land-value at the municipal and regional levels (village, city, county, etc.). The administration of this tax should be left to the discretion of the municipal and regional entities for the development of their own communities on their own land-space holdings.
4)      The fourth tax is a tax on resource extraction. These taxes are levied on the extraction of subsurface natural resources that are available to all of us individually but to which we grant exclusive extraction rights in order to avoid inefficient competition and potential conflict.
5)     The fifth type of tax is a tax on externalities. The taxes on externalities are levied on market transactions, resource extractions, and waste disposals that lead to or result in a significant burden to society as a whole. For example, if a society provides medical care to the public at the expense of the public, it may impose a tax on the sale of products that have an adverse effect on public health (such as alcohol and tobacco). Furthermore, if the release into the environment of a particular resource in large quantities has an adverse effect on the environment, a society may impose taxes on the extraction of that resource (such as carbon that is contained in fossil fuels). Furthermore, if a substance that is harmful in large quantities is released as waste into the environment, a society may impose taxes on the disposal of that substance into the environment (such as smoke).
6)     The sixth type of tax is a tax on imports and exports. The purpose of these taxes is not to limit or regulate trade with other countries––i.e. tax jurisdictions––but to compensate for transactions and activities that are circumventing the regular tax structure of a particular tax jurisdiction (points 1-5).

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