Marx refer about tax as below in Communist manifest
MIYACHI TATSUO
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Nevertheless, in most advanced countries, the following will be pretty
generally applicable.

1. Abolition of property in land and application of all rents of land to
public purposes. 
2. A heavy progressive or graduated income tax.
3. Abolition of all rights of inheritance.
4. Confiscation of the property of all emigrants and rebels.
5. Centralization of credit in the banks of the state, by means of a
national bank with state capital and an exclusive monopoly.
6. Centralization of the means of communication and transport in the hands
of the state. 
7. Extension of factories and instruments of production owned by the state;
the bringing into cultivation of waste lands, and the improvement of the
soil generally in accordance with a common plan.
8. Equal obligation of all to work. Establishment of industrial armies,
especially for agriculture.
9. Combination of agriculture with manufacturing industries; gradual
abolition of all the distinction between town and country by a more equable
distribution of the populace over the country.
10. Free education for all children in public schools. Abolition of
children's factory labor in its present form. Combination of education with
industrial production, etc.

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