Yes, head taxes are the least distortionary in most models. 

Land taxes are similarly less distortionary, provided they are on the unimproved value, since they don’t alter the use already owned land is put towards. They may discourage developing new land though. 

However, my guess is that politicians will not content themselves with only taxing unimproved land.

> taxing things that are hard to hide, like persons and property

Wouldn't most economists agree that a head tax and a land tax are the most efficient taxes?

SimpleStacker

If a large share of earnings becomes p2p, then they lose the surveillance from financial intermediaries and would be heavily reliant on self-incrimination to even know how much to take from you.

Yes, they’ll throw you in jail until the ransom is paid but it’s hard to even get the right amount on the ransom note.

I’d guess we’ll see a relative shift towards taxing things that are hard to hide, like persons and property.

econ

Let's NOT Eat the Rich? (The Economist)

denlillaapan

If a large share of earnings becomes p2p, then they lose the surveillance from financial intermediaries and would be heavily reliant on self-incrimination to even know how much to take from you. 

Yes, they’ll throw you in jail until the ransom is paid but it’s hard to even get the right amount on the ransom note. 

I’d guess we’ll see a relative shift towards taxing things that are hard to hide, like persons and property.