just quick notes, since i don't have the time or background to write well on it...

purpose:  fund-raising vs control/social-engineering/behavior-modification

types: inheritance; custom/import/duty; reseller's; property

related/see also: bonds; notes

capital gains tax

personal property tax

business inventory tax (includes busines equipment)

import taxes vs farm subsidies

stamp duty

revenue stamp

revenue paper

imputed interest/income tax (on zero coupon bonds)

and just for humor, "The Microsoft Tax"

     thanks  WP

The phrase 'It distorts economies because it punishes productive people for being productive' in relation to progressive taxation does rather assume that people who are more productive get paid more. This does not neccesarily hold true, even if production is defined as contribution to the creation of wealth. It is certainly not true if production is defined as the creation of value.

In addition, the adjectives distort and punish seem rather emotive. It can be argued that people paying higher rate taxes have a duty to contribute to the economy and nation more than others. (such as one-nation toryism)

Interested to discuss - Ddroar

>Other purposes might include redistribution 
>of income from the rich to the poor,

If the state appropriates money for the exact opposite purpose (enrichment of the rich at the expense of the poor), is it still tax money? - n8chz

... might include ... - think it´s not necessary.