I resent the fact that anyone would think that the “optimal” tax rate is the rate that turns the maximum dollar value to the government. To any tax payer, the optimum rate is zero. Anything more than that is confiscation of personal wealth.
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And the “optimal” land owner will just pay the bill and smile!
Excellent point! Each citizen should be taxed to the extent that he uses government services. That's the only way to be equitable.
But that wouldn't work, would it? Those who require government "services" are generally those who are incapable of generating income or wealth at the time. It's also risky to build up a large tab of back debt to the government.
So, the typical government charges everyone regardless of whether they have or even can benefit from the ostensible government service. This way, Uncle Sam comes out ahead no matter what. The Laffer Curve only puts a practical delimiter on that, although the government is not limited to being practical.