The primary purpose of taxation in a sovereign economy is to free goods and services up for deployment by the public sphere. What does the government want with

The primary purpose of taxation in a sovereign economy is to free goods and services up for deployment by the public sphere. What does the government want with all that land? Are you sure you have enough fungibility in your economy so that it will free up doctors, judges, refuse collectors or whatever and all the real goods that their salaries actually represent so that you can achieve the public purpose that is the reason you are taxing in the first place? In any Modern Money informed Targeted Taxation regime what you really want to tax is whoever is using the things government wants to use instead. And that, paradoxically, means the ideal tax is likely a Wage tax paid by businesses for the use of labour. That reduces the demand for labour in a controlled way, and those people are then hired (directly or indirectly) by government to do whatever the polity asked them to do when they were elected. Do that and you can probably scrap any income tax completely - meaning whatever an individual earns they get to keep. Bear in mind that if the labour resource is already free (aka unemployed) then there is no need to tax to free them up in the first place...