In short, communism and other collectivist philosophies are perfect governmental models. For perfect humans. Since we'll never see such, the theoretical dispute is meaningless.
NO. No. No. No. No. No.
EVEN if the incentive problem and the human nature problem did not exist, communism still cannot work.
Markets provide something more than just incentive to work for your fellow man (Adam Smith's "invisible hand.")
Markets, and specifically
PRICES, provide information that a communist society does away with.
Let's say you want to make sure everything is divided equitably and those who have the greatest need get the items they need the most.
How do you measure their "need"? How do you quantify the fact that Family A is hungry but REALLY dislikes peanut butter while Family B is not quite as hungry (how do you measure that?) and also dislikes peanut butter (but maybe not as much as family A).
If you need to distribute peanut butter, who do you give it to, how do you make that decision?
Even in a commune the size of a small town, who would gather the information about which family likes what? Who would distribute the food "equitably"?
And that's just the problem of
food. Let's say we have perfectly honest people. The people themselves cannot tell you how much they dislike (or like) every concievable good compared to someone else because every person's opinions are only held within their own minds.
You can't measure "like and dislike"... unless, of course, you make people pay for what they like and dislike. Then they have to measure how much they like or dislike certain goods against every other good. (That's what prices do.)
A communist economy can't do that. EVEN with "perfect humans".