[kiba]

Don't tax labor, or capital which helps assist labor with performing economic activity ,or at least tax as little as possible.

Instead, focus on taxing scarce resources, especially since we cannot make more of it. If it's natural resources coming out of the grounds such as minerals and oil, it becomes a severance tax.

If we're talking about occupying land, then it's a Land Value Tax.

You could also tax negative externalities like pollution or traffic congestion.This is known as a Piguovian tax.