I favour taxing what is owned rather than what is earned, even though the end result probably isn't that big since the state has to rake in the same amount of money, and that for the most part means the same people paying.
I could go on and on about how wealth taxation is better than income taxation, as the last election in Norway had removal of wealth taxation as one of the hot issues, and I argued endlessly with friends on how we should instead increase the wealth tax and reduce the income tax. The biggest problem with the wealth tax is the human brain: we react strongly to something being "taken away"(why do I have to pay tax on this house I already paid for?!?!?), but we don't really react at all if we don't get the chance to buy that thing. But since we seem to be all in agreement here, I won't do the wall of text-thing now...
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