While your last statement is true, it does not follow that maximizing taxation maximizes the desirability of living in that society.
> "But the Saudi government—a highly autocratic regime—has historically resisted taxing its citizens for a reason: Taxes empower people to demand more from their government, and they can often be a trigger for democratization. “Taxation plays a profound role in the rise of democracy,” Sven Steinmo, a political-science professor at the University of Colorado at Boulder, told me."[0]
[0]https://www.theatlantic.com/international/archive/2020/06/sa...