I've heard versions of this before. It sounds almost like a no-brainer to me. Of course you should tax resources more than labor, especially non-renewable resources and those with negative externalities.
That definitely sounds like a no-brainer to me, unfortunately there's significant political resistance to even a fact-based debate on that one.
I'd say tax non-renewable resources and externalities (e.g. CO2) most of all, for the same reason you tax liquor and cigarettes.