What Are the Three Types of Taxes That You Mentioned?

I'm not a tax person, but I've tried to spend a few times a VAT tax as like an income tax on robots. Wouldn't it be less regressive if it was mainly income tax on returns to capital? It would be mainly the owners of factories and other large labor replacement devices that would be paying these rather than the working poor. So that's not a that sounds more like a capital gains tax than a value added tax.