The present adjustment of Henry George’s celebrated land tax could also be considered.
From Ralph Nader’s position on taxation. Unfortunately it’s so far down in the document that even folks who read the position won’t likely notice it. And I don’t quite know what “present adjustment” means. Earlier in the text he does seek to replace taxes on “work and consumer essentials” with taxes on “the clearly addictive industries (alcohol and tobacco), pollution, speculation, gambling, extreme luxuries…[and] [t]iny taxes (a fraction of the conventional retail sales percentage) on stock, bond, and derivative transactions…” Can’t say I agree with all of this, but at least there is some recognition that taxing work is a bad thing, and that Henry George might have something to contribute to today’s tax debates. Which, as far as I know, puts him ahead of the other candidates.