Controlling the means of production and taxing labor are at root the same thing; they merely approach the right of the State to own its citizens from different angles. The first precedes profit (assumes future income and seizes it), the second follows profit (seizes income that has been made). They both assume the right of the State to commandeer (take without permission) its citizens’ profit by force.
Further, the distinction is most clearly obliterated when we realize that the real means of production is the individual. Taking from the individual in the interest of the State by assuming the right to seize by violence whatever he produces, regardless of how–by building a factory or simply working in one–is the root of both ideas.
And truly, you cannot take from the individual without his consent unless you have already disregarded consent as being an illegitimate component of social value exchange. And as surely as night becomes day once consent is disregarded man is no longer a human being to be bargained with but a thing to be owned.