No matter what system is used, the one(s) being taxed will find a way to make someone else shoulder part of that burden. (Cost of living and doing business). Farmers would figure the cost of tax in to the price of beef and corn, manufacturers would pass their tax on to the products they sell. They would even pass that cost on to that much less salary they pay their employees. No one would escape. And if the landowner couldn't pay their tax, the government would seize it, and then they would get no tax! What would end up happening is that a very few rich would be able to afford land (because of tax) feudalism, or the government would end up owning all the land (communism). I don't think that would be the way to go.