Taxes on fixed capital
These include rent taxes: immovables, estate taxes, corporate income, dividends, percentage tax. The rent taxes counteract the natural idleness from wage taxes
Taxes on circulating capital
These include profit taxes: sales taxes, VAT, GST, customs duties, capital gains, etc. The profit taxes counteract the rent-seeking behavior from rent taxes
Taxes on personal capital
Wage and Payroll taxes. Wage taxes counteract the natural oligarchy tendency from profit taxes