How do you plan on existing without a universe, without any laws of physics? Ownership of land extends into the ground and into the sky. You are owning a slice of the universe. The earth is conveniently located near a nuclear fusion reactor the energy it radiates is embodied in the value of land on earth. The value of land on Pluto is very low. Nobody wants to live there. The fossil or nuclear fuels you dig out to power your car or fridge are ultimately born from land. Energy is derived from what is below our feet and extraction rights are literally the ownership of land.

>How is income tax ultimately borne by land? Sales tax? Inheritance tax? Gasoline tax? Corporate income tax on corporations like SpaceX, Goldman Sachs, and Intel?

Gasoline must be refined from crude oil which is extracted from land.

SpaceX needs aluminium, steel and rocket fuel which all must be extracted from land.

Goldman Sachs just manages incomes derived from land.

Intel obviously depends on an uncountable number of chemical compounds derived from the land