It depends on who you ask I suppose. I think it is reasonable to have 0% tax on corporations if the other taxes were correct. An issue is that under that regime many corps would choose to never pay a dividend, so that would have to be fixed somehow.

If the only tax on corporations occurred when dividends were paid, corporations would just stop paying dividends.

You’ll also have the problem we already have today, where individuals would construct their lives around a closely held corporation. When the corporation is closely held, income is supposed to pass through to the individual for taxation, but the incentives to evade theose rules would be much stronger.

In my perfect world most government revenue would come from land value taxes, with a smattering of Pigovian taxes on top, to the extent that the bureaucracy required to levy them wasn’t too onerous.

Ah cool. I see the benefits of having a straight land tax. An issue with that is that the value of land can be hard to figure out and is easy to game.

My ideal practical tax would be just a straight sales tax and nothing else. Income = Consumption + Savings, and since we want to encourage savings and investment it seems better and simpler to just do it that way.

Total libertarian dream scenario is no taxes, and government funds it self via slight inflation as a tax.