What are most efficient and best taxes

[mileslunn]

Governments have to raise revenue, but some taxes are seen as better while others more harmful.  Obviously it depends what you want in tax system.  Do you want one that causes least amount of economic distortion or do you want one that does most to redistribute income.  While a mix is best, I would argue most damaging is corporate taxes and it should be as low as possible while sales tax least damaging so governments should rely more on that and income tax falls somewhere in between the two.  Property taxes are logical for local but not national governments.  Capital gains tax I put with income tax as really it is a version of that, just a question of whether rate should be same or should be lower (I think lower).  Payroll taxes due to regressivity should be tied directly to a certain program and self funding, not thrown in general revenue.  What are thoughts here?  Which taxes do you think are best and which should rely less on or maybe not have at all?