As many well know, I find property and land taxes to be the devil. Literally the worst form of taxation (I could be convinced that a capitation tax is worse). In thinking about why I feel that way, I realized that one of the big factors in my perception of a tax is escapability. How easy is it to get around paying that tax?
Consumption taxes (sales tax, etc) tend to be relatively easy to get around. Depending on the product, you can make it yourself, barter for it, pay for it under the table, or structure the sale so that tax isn’t applicable (online sales). Targeted consumption taxes (like the Fair Tax) are even easier to get around. Buy all but your essentials used, and you pay no tax.
Income taxes are harder to get around, but you have options depending on the circumstances. You can put your money into tax-advantaged investment accounts. You can take your income in creative ways that alters the type of tax you pay on it. You can offset your income with the various tax loopholes provided in the tax code.
Commerce taxes (corporate tax, VAT, etc) are even harder to get around because they’re already priced into your products when you purchase them. You’re reliant on another entity to minimize their tax burden so that you pay less taxes as passed through their products.
Existence taxes (property, land, capitation) are impossible to get around because you have to exist somewhere. Even if you rent instead of own, you’re paying property/land tax. Even if you take no government services, you exist so you owe a capitation tax. The only thing you can do is live somewhere that has a less onerous tax burden than your current locale.