Planet ownership

I suppose if another planet could be classed as an asset to pay tax on, could people own it a a rental property. Perhaps owning Mars as a part of a rental portfolio. Just imagine a planet full of people all paying rent to the one person. If a person could not be made to pay tax on a planet it could be classed as a type of tax efficient investment, or a tax haven: I live on the moon for tax reasons. What country would you pay tax to none.