Estonia may be a decent example here. Not every tax is low, but corporate income tax is 0% and personal income tax is a flat 20%. However lots of infrastructure upgrades have been done with EU money. So the tax is still there, just not being paid by the locals.

That definitely doesn't fit the criteria of not taking pieces of other people's productivity to fund roads and schools that the parent post mentioned. I'd be interested in hearing of an alternative model to taxes that's actually worked out. Every other example I've seen has fallen to the tragedy of the Commons rather than businesses stepping up and handling common goods well

Well I am more so talking about income taxes, although I didn't specify that is what this thread was about beforehand. Many places have a passive tax on some aspect, such as tourism, have high fees for certain businesses such as incorporation and licensing fees, and have also nationalized a particular industry.

In any case, Cayman's infrastructure was decent compared to other neighboring islands and countries. Since you asked.

Indeed many countries are selling incorporation services to stuff government coffers.

The point is that where there is a will there is a way for a governing institution to fund itself, and it by no means offers any solution for countries that are overbudget and uncompetitive in this front.