The following list provides a listing of common tax policies along with some of their strengths and weaknesses, but in many ways, choosing a way to finance a government is like choosing the form of the Destructor from the film, Ghostbusters:
| Tax Scheme | Pros | Cons | Notes | Entities that Use | Supporters |
|---|---|---|---|---|---|
| Personal income tax | |||||
| Corporate income tax | |||||
| Natural resources / Land value tax | |||||
| Property tax (other assets) | |||||
| Sales tax | |||||
| Estate/Death/Inheritance tax | |||||
| Poll/Head tax | |||||
| Import/Export tax (Tariffs) | |||||
| Value-Added tax | |||||
| Capital Gains tax | |||||
| Excise tax (fuel, alcohol, etc.) | |||||
| Wealth/Net-Worth tax |
Sometimes choosing a method of financing government can play out a bit like the "Choose the form of the Destructor" scene from the epic film, Ghostbusters:
Gozer the Gozerian: Gozer the Gozerian, Gozer the Destructor, Volgus Zildrohar, the Traveler has come. Choose and perish.
Ray Stantz: What do you mean, choose? We don't understand.
Gozer the Gozerian: Choose. Choose the form of the Destructor.
Peter Venkman: Oh, I get it! I get it. Oh! Very cute. [to the others] "Whatever we think of." If we think of J. Edgar Hoover, J. Edgar Hoover will appear and destroy us, okay? So empty your heads. Empty your heads. Don't think of anything. We've only got one shot at this.
Gozer the Gozerian: The choice is made.
Peter Venkman: Whoa! Hold on! Whoa!
Gozer the Gozerian: The Traveler has come.
Peter Venkman: Nobody "choosed" anything! [turns to Egon] Did you choose anything?
Egon Spengler: No.
Peter Venkman: [to Winston] Did you?
Winston Zeddemore: My mind is totally blank.
Peter Venkman: I didn't choose anything! [All three slowly turn to confront Ray]
Ray Stantz: I couldn't help it. It just popped in there.
Peter Venkman: [sternly] What? What just popped in there?
Ray Stantz: I-- I-I tried to think--
Egon Spengler: LOOK! [They all look over one side of the roof]
Ray Stantz: No! It can't be!
Peter Venkman: What is it?
Ray Stantz: It can't be!
Peter Venkman: What did you do, Ray?
Winston Zeddemore: Oh, shit!
[They all see a giant cubic white head topped with a sailor hat]
Ray Stantz: [resigned] It's the Stay Puft Marshmallow Man.
[the Ghostbusters watch the gigantic form of Mr. Stay-Puft stomping towards them]
Peter Venkman: Well, there's something you don't see every day.
Ray Stantz: I tried to think of the most harmless thing. Something I loved from my childhood, something that could never, ever possibly destroy us: Mr. Stay-Puft.
Peter Venkman: Nice thinkin', Ray.
