[jjav]

> The ultra wealthy will find the ways to avoid them

That is only because the system (at least in the US) is designed specifically to enable this. Tax code is mind boggingly complex because there are a million loopholes and special cases, so that if you can afford the top-tier accountants, you won't ever pay any taxes.

But there is nothing inherently necessary about this. We can know the net worth of people and tax them if the government just cared to do so.