Which one of these things is not like the other?
#2
I would gladly exchange it with non-taxability of base property essential for survival.
I would define that as productive and livable land where a citizen can achieve most of their needs.
So basically if you're not doing significant economic activity, you should be free of parasitic systematic obligations.
My rational being that these taxes are more about central control rather than maintaining our society.
Just another way for the powerful to steal from the weak.
Although I quite like UBI and I believe it serves decentralization of authority. When everyone has financial freedom no-one is a slave to another and a society can reach higher levels of freedom.