@Longmactoppedup What you're looking at here is the economic ideas of a late-19th century American economist named Henry George: https://en.wikipedia.org/wiki/Henry_George

At its furthest extreme, the argument is that land and licences to exploit finite natural resources (land, as well as potentially including minerals and carbon emissions) should be taxed heavily.

Meanwhile, *all* other taxes on productive wealth generation — income tax, company tax, GST, etc., should be completely abolished.

Advocates generally combine this with a universal basic income.

https://en.wikipedia.org/wiki/Georgism

The logic is that taxing finite natural resources will cause them to be used more efficiently, and the benefits distributed widely throughout society.

Meanwhile, activity that generates wealth should be encouraged, and that means it should go untaxed.