The best taxes are those placed on things people choose to buy, especially luxury goods. These taxes are the least painful because people can simply choose not to buy the taxed item. They are paid little by little and barely noticed. They blend in with the regular price of goods so that consumers hardly feel them at all. Their only disadvantage is that they are expensive to collect.
Taxes on possessions are cheaper to collect but come with almost every other disadvantage. Most governments are forced to use them anyway to make up for what other taxes do not bring in.
The most harmful of all taxes are random and without reason. These commonly end up acting as punishments on hard work. Because they are unequal and inconsistent, they hurt people even more than the actual amount taken. It is surprising to see this kind of tax used among any civilized people.
Taxes are not just about money. A person benefits from living in a society that protects him, and it is only fair that he contribute to it. Just as a worker tightens his budget or works harder in difficult times for his own sake, he should be willing to do the same for the public good. Society gives people protection, and taxes are how people pay for that protection.