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Rather than me misunderstanding your always perfectly clear logical points..
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A case of which I am about to demonstrate.
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perhaps you could provide some examples of "goods and services related to the carrying out of essential individual rights."
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all forms of media, firearms..
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Essential rights = Bill of rights.
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I wonder would agree to a 15% tax on the purchase of stock in companies? Would agree to a 15% tax on a loan?
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Those items which are taxed would obviously be determined by those of whom I elect. If I'm not happy with their decision, I can always choose not to purchase the product which is taxed. If enough citizens withhold their business, then the tax would be lowered to reciprocate.
That's the beauty of a system based on choice.
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Would you agree that person should pay a 15% tax on any gifts they receive?
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Fifteen percent of the price of a gift is zero, so I don't know what you're getting at here.