Why not only tax finite resources like land & oil or sin taxes only or something else instead? Main differences that come to mind are tax collecting efficiency

Why not only tax finite resources like land & oil or sin taxes only or something else instead? Main differences that come to mind are tax collecting efficiency and value judgement. Is it better to punish the poor by having all their income effectively taxed so that we can avoid punishing the rich? Someone has to have the burden, and every additional dollar is worth less to someone with lots of dollars. But there's also the effects. Consumption taxes make a lot of sense in touristy areas, but do large swaths of society want a tax system that reduces class mobility? There are always discussions how to get around it, like give everyone a monthly payment to make up the difference, don't apply the tax to certain things, etc., but they're work arounds.