The amount of revenue gained in a near 100% system would guarantee basic income for all, including children. This is my point. Take away gifting and nepotism and automatically assign an equal amount of potential resources to each child from birth.
but then if you choose not to interact with the market economy you cannot subsist off your own land, especially if everyone is buying up land and making it private so that there is no public access to nature
Additionally, as well as 100% Inheritance tax with exceptions for personal items (inheritance is the biggest game breaker in a fair system), another very practical and fair idea would be no VAT/sales tax (disproportionately affects the poor) and vastly reduced business taxes; however
Progressive personal income taxation that works like the effects of relativity on the speed of light (no tiny group of bands that end at a middling percent and allow capital gains but rather a direct calculation from the income; the more non-charitably allocated income, the even higher the tax rate approaching 90+% in the stratospheric levels, encouraging investment in business, employment, public good projects etc, just like the old rich guys in the early 20th century building all those public libaries. All of these resources held in the public trust (as well as complete citizen ownership of natural resources and most land; nobody should have rights to important earth resources because their daddy had a piece of paper they got from their slave plantation) used for basic income & investment in automation as well as myriad other public good projects.
Make economic inheritance tax 100% with allowances for personal, sentimental items etc. Distribute the resources amongst public works projects and personal resource funds for each citizen.