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