I agree with your positive claim. Some tax systems are more distortionary than others. I think it's likely that consumption taxes are less distortionary than income taxes.
I don't think I agree with your normative claim. I think ceteris paribus that it's a virtue of a tax system if people pay in proportion to the value they get out of society. It sounds like you think that virtue is controlling. I think there are other virtues as well.
Re:Detecting Money Laundering
by grinnbearit on Monday June 27, 2016 @04:41AM
(#11984881)
People get value out of a society by consuming goods and services, income is how we as a society measure the value a person provides.
Income Tax taxes value provided, Consumption Tax taxes value consumed.
-- Consumption taxes can also be scaled/slabbed with the amount consumed, they don't have to be regressive.
The other is the normative one. My premise is that people should pay in proportion to the benefit they receive from society. Do you disagree with this claim?