The "least evil tax" probably comes from Milton Friedman, who called land tax the "least bad tax". Owner-occupiers do pay land tax in Australia — local council

The "least evil tax" probably comes from Milton Friedman, who called land tax the "least bad tax". Owner-occupiers do pay land tax in Australia — local council rates are effectively land taxes as they are based on the unimproved value of the land (but they often include stormwater and waste charges as well).