They're not any better. For an example of an alternative, Milton Friedman once remarked that he believed Georgism (land value tax) to be the least bad tax.
The idea is to only tax land, which is a very progressive tax. The tax can't be evaded, since you can't hide land. It also creates a consequence for land speculators who sit on unused real estate. As a result, it stimulates the economy with the upsurge in business opportunities.
The idea is to only tax land, which is a very progressive tax. The tax can't be evaded, since you can't hide land. It also creates a consequence for land speculators who sit on unused real estate. As a result, it stimulates the economy with the upsurge in business opportunities.