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Starts with understanding that every tax system we discuss by wpkirish

is also a value judgment so the move to shift taxes away from one method of collection toward another involves value judgments. I suppose the most value neutral system would be a flat tax with no exemptions or carve outs. Everyone pays the exact same % of their income regardless of the source of income or the amount. Janitor making minimum wage pays x%. Banker making 300,000 pays 10%. Jaime DImon makes 30,000,000 pay 10%

Even under that system I think there would be some on the right and left who would see value judgments. The right might argue that is isnt "fair" to require them to pay such a higher amount. The left might argue the system isnt fair because the wealthy would not pay on paper gains but can use those assets to go borrow money which can again generate paper gains they dont pay taxes on.