I'm going to assume that you mean progressive INCOME taxation is the most efficient and fair... Classically the ranking is : Least distortionary Land valu

I'm going to assume that you mean progressive INCOME taxation is the most efficient and fair... Classically the ranking is : Least distortionary Land value taxes / recurrent tax on pure land rents Broad recurrent property taxes Broad consumption taxes (uniform VAT / sales tax) Tariffs / trade taxes Personal income / labor income taxes Corporate income taxes Transaction taxes Most distortionary