My point isn't that a head tax is the "right" form of taxation. It's that it is considered the least distortionary. 

I think it's clear that it's a particularly bad form of taxation, actually, and it should make the other person acknowledge that distortion isn't really what they care most about.

Undisciplined

libertarian

The Evil of the Residential Property Tax

Its more of a thorny problem to solve then it first appears. 

Imagine you live in a hypothetical town that had no property taxes, and instead simply divided the annual budget equally among citizens. So a $50M budget and 5000 citizens results in a $10K yearly tax per person. 

However this opens up more questions then it solves....if you own .15 acres of land and I own 100,000 acres of land are we equally using the same ratio of town services?

Perhaps the "right answer" would be to have a much more narrow definition of "town services" and have everything else pay-per-use (ie. pay for police protection, pay for fire protection, etc)
